subsidiaries in domestic and international showed increase performance, along with the newly incorporated subsidiaries in USA, China, Indonesia, and Vietnam started to show positive performance, resulting in
coefficient of 𝑅𝐹𝐸𝐸𝑖𝑡 (𝛽4= 0.354, P < 0.05) is statistically significant with a positive sign. This indicates that clients generally pay higher audit fees when they change their audit firms. Results : A
Exchange Act B.E. 2535 (1992) which contains certain provisions in relation to the restriction of rights and liberties of persons, which Section 29 in conjunction with Section 33, Section 34, Section 41
relation to restriction of rights and liberties of persons, which Section 29 in conjunction with Section 33 Section 34 Section 41 Section 43 Section 44 and Section 64 of the Constitution of the Kingdom of
the unit holders, under Clause 23 and Clause 24; (16) the restriction of unit holders’ right when exceeding the holding ratio or when having extraordinary interest in the matter, under Clause 25; (17
high net worth investors shall submit an application to the SEC Office and register the transfer restriction (if any) with the SEC Office. The provisions under Clause 17, Clause 18 and Clause 19 shall
positive same-store-sales growth during 2017 and (3) the increased sales of raw material to franchisees. Franchise fees income increased from THB 15.1 Mn in 2016 to THB 56.5 Mn in 2017, an increase of THB
increase was mainly due to (1) increased number of branches, (2) the positive same-store-sales growth during 2017 and (3) the increased sales of raw material to franchisees. Revenue from franchise fees