. วารสารบริหารธุรกิจ ,36(138),10-27. Bae, K. H., Chan, K. and Cheung, Y. L. (199 8 ) The Profitability of Index Futures Arbitrage: Evidence from Bid-ask Quotes, Journal of Futures Markets,18, 743–63. Berg, E

, Vol. 21 No. 2 Apr 2008 pp 785-818 Bonaparte, Y. and Kumar, A. “Political Activism, Information Costs and Stock Market Participation” Journal of Financial Economics (Forthcoming) Calvet, Laurent

interest income or underlying economic value of KBank is under control. KBank continually monitors interest rate risk in banking book activities by assessing interest rate risk gap and net interest income

rate risk gap report for monitoring interest rate risk and assessing net interest income sensitivity over the next 12 months, based on an assumption of a 1.00-percent change in interest rates on all

systems: the case of sarbanes-oxley internal control reports." MIS Quarterly 36(1): 179-204 • Grant, G. H., et al. (2008). "The effect of IT controls on financial reporting." Managerial Auditing Journal 23

ล่วงหนา้ของสินคา้ท่ีเกิดจากปัจจยัอ่ืนๆ นอกเหนือจากอตัราดอกเบ้ีย (forward gap risk) 3% ของฐานะรวม โดยฐานะรวม = | ฐานะ long + ฐานะ short | โดยค่าความเส่ียงในการมีฐานะในสินคา้โภคภณัฑแ์ละตวัแปรอ่ืนจะเท่า

 Theeraworn said: “SMEs and capital market seem normally irrelevant. Many SME entrepreneurs have no idea about capital market or think that capital market is for big companies. SEC sees this gap and therefore

as alternative source for fundraising. Stronger local businesses contribute positively their communities by narrowing down income gap with increase in employment rate and income distribution as well as

Thailand setting. Fill the gap for standard setters who may consider mandatory auditing of D&T information to improve the quality of disclosures and to reduce audit report timeliness What’s new? Corporate

., and M. Scholes, (1973). The Pricing of Options and Corporate Liabilities. Journal of Political Economics, 81, 637-659. Boyle, P., and D. Emanuel, (1980). Discretely adjusted option hedges. Journal of