adjustments than firms with Big 4 auditors. The interpretation of the results can be in both client and auditor factors. For client factor, holding auditor factors constant, the interpretation can be that firms

, decreased by Baht 153 million or 15% from Q2/2018. The drop was due to the rise in natural gas prices while Fuel tariff (Ft) rate remained constant; therefore, the gross profits of Rayong Central Utility

due to perceived growth opportunities. According to Gordon’s (1962) constant growth dividend discount model (DDM), the PE ratio is positively correlated with the expected growth rate but negatively

 The TWG has explored the issues raised in developing eligibility criteria for land transport including: I. Developing criteria that are applicable to the bond market II. Determining appropriate GHG

higher uncertainty, especially from foreign countries. In addition, the MPC raised concerns over the Baht’s increasing strength compared with the currencies of trading partners and competitors saying

effect elapsed that led the weather situation back to normal state, and consequence to the continuous growth of palm oil inventory. Furthermore, some countries have raised import duties for palm oil which

per kilogram in 1Q2018 or increased by 23.75%, overall, the cost of sales for 1Q2018 contributed of 86.88% of total sales, raised from 84.72% in 1Q2017. Gross Profit The consolidated gross profit in

percent for three months period and increased by 5.6 percent for the nine months period respectively. Most of the higher expenses are staff expenses that are normally raised and the increased delivery costs

its business conveniently. 1.8 Source of Fund for the Acquisition of Assets The capital raised from the initial public offering (IPO) around 350,000,00 Baht and/or loans and/or working capital of the

Company to manage its business conveniently. 1.7 Source of Fund for the Acquisition of Assets The capital raised from the initial public offering (IPO) around 350,000,00 Baht and/or loans and/or working