Party – Refinitiv • Evaluation scores: 0-100 points • There were 169 companies • Period of Study : 2018 – 2022 through Backfill on the missing data Other financial data: from Refinitiv DataStream, CMDF

/29/2015 4 Earnings Distributions (3) • Earnings Forecasts (Burgstahler and Eames, 2006) 6/29/2015 5 Motivation • Markets assign rewards (penalties) for firms with meeting or beating (missing) these

Report on the Observance of Standards and Codes (ROSC) CORPORATE GOVERNANCE COUNTRY ASSESSMENT Thailand JANUARY 2013 Report on the Observance of Standards and Codes (ROSC) CORPORATE GOVERNANCE COUNTRY ASSESSMENT Thailand January 2013 Acknowledgements This assessment of corporate governance in Thailand has been prepared by David Robinett, Ratchada Anantavrasilpa, and Catherine Hickey of the World Bank Global Capital Markets Practice, as part of the Reports on Observance of Standards and Codes Pro...

, complete and true and does not cause any misunderstanding or not missing any material information. 16 Qualification of Independent Advisor Not applicable 17 Financial Forecast for the Current Year None 18

and Sloan (2002) and Kinney et al. (2002) suggest that firms slightly missing analyst consensus earnings expectations have experienced decreases in stock prices. 2 Francis et al. (2003) have categorized

came from the provision for damage of missing stock recorded in the 3rd quarter of 2017.  Financial costs Consolidated financial costs for the 3rd quarter of 2017 and 2016 amounting to THB 249 million

indices 38,314 Stock sector = broad 19,603 Style = broad 12,492 Return = total return 7,530 Unique name (e.g. FX classes) 2,446 Deduct: missing data (184) Final sample 2,262 n = 2,262As of 19 Mar 2015 S tr

came from the provision for damage of missing stock recorded in the 3rd quarter of 2017.  Financial costs Consolidated financial costs for the 3rd quarter of 2017 and 2016 amounting to THB 249 million

, complete, not false, not misleading to others, and not missing any material information that should be disclosed. Clause 15 The certification of information of the prospectus shall be affixed with the

PROSPECTUS CHANEL CERES PLC (incorporated with limited liability in England and Wales) EUR300,000,000 Sustainability-Linked Guaranteed Notes due 2026 unconditionally and irrevocably guaranteed by Chanel Limited Issue price: 99.726 per cent. and EUR300,000,000 Sustainability-Linked Guaranteed Notes due 2031 unconditionally and irrevocably guaranteed by Chanel Limited Issue price: 99.400 per cent. The EUR300,000,000 Sustainability-Linked Guaranteed Notes due 2026 (the "2026 Notes") and the EUR300,...