resource, the evaluation results are profoundly satisfactory. It is the reflection of the perseverance and prudence of the audit firm’s leader, as well as its personnel, to collaboratively remediate the
in 2016 and 2017 showed that the majority of the firms’ leaders focused more on the root cause analysis of the deficiencies, which clearly manifested their perseverance and attention to improving and
website was inaccurately and inconsistently presented to investors, the general public and the SEC. For example, the website did not show the trading prices for coins that were traded at low prices or
approved ICO portal must show readiness of the overall work systems within 180 days from the date of approval. The deadline for the first-year operating fee is also amended to be paid before the first date
earnings and firm value (e.g. Lev and Thiagarajan, 1993; Abarbanell and Bushee, 1997; Tomy, 2012; Yao, 2014). • If fundamental information is manifested in earnings persistence or reflects earnings growth
may affect the financial conditions or operations of the applicant; (3) Being able to show that at least one of its directors has work experience of no less than three years relating to gold; (4) Being
) baht; (2) There being no event which may affect the financial conditions or operations of the applicant; (3) Being able to show that at least one of its directors has work experience of no less than
ตอบแทนให้สอดคล้องกับเป้าหมายของผู้ลงทุนภายใต้ความเสี่ยงที่สามารถยอมรับได้แล้ว ควรมีความสม่ำเสมอ (performance persistence) ในการรักษาระดับผลการดำเนินงานแต่ละปีให้สูงกว่า ผลตอบแทนการลงทุนมาตรฐาน โดยผลการ
in charge of Accounting and Finance of ICHI, knew the inside information related to ICHI's financial statement year 2016, which would show a decline in the net earnings resulting from net operating