& Skinner, 2002) - to meet investors’ earnings expectations (Jackson & Liu, 2010) Ways to Manage Earnings (1) 6 Real earnings management Accrual earnings management Nature Effect on real operating cash flow
Saengchote, Ph.D. Department of Banking and Finance Chulalongkorn Business School Agenda • Stylized facts about mutual funds • Returns and expenses • Fund styles • Fund flow, competition and risk-taking
://publish.sec.or.th/nrs/9696p.docx translate-spv.docx flow of receipts in accordance with the rules specified by the SEC. “originator” means a person that transfers or will transfer an asset to or places or will place
20T H ANNIVERSARY 1 Securities and Exchange Commission, Thailand Annual Report 2012 SEC ANNUAL REPORT 20122 THE YEAR OF CHANGE The year 2012 was the time for change to become the visionary partner whose balance between proactive and preventive approaches has led to stakeholders’ confidence in the Thai capital market. THE YEAR OF CHANGE 20T H ANNIVERSARY 1 02 MESSAGE FROM THE CHAiRMAN 04 MESSAGE FROM THE SECRETARY-GENERAl 06 SEC BOARd 09 CApiTAl MARkET SupERviSORY BOARd 12 ExECuTivE OFFiCERS 13 O...
showing negative cash flow in amount of Baht 8.33 Million, consisted of operating loss of Baht 99.1 Million added back with major items of depreciation of Baht 56.7 Million, financing cost of Baht 6.7
7.36 27.87 (20.51) -73.59% 1. Net cash flows used in operating activities showing negative cash flow in amount of Baht 8.34 Million, consisted of operating loss of Baht 99.13 Million added back with
of the Transaction The consideration value is determined from the discounted cash flow method, performed by company’s management, which is in-line with the investment policy of the Company. 8. Expected
in amount of 18.8 MB due to the Dividend payment from the Company’s profit 45.6 MB and little increase of profit from operation 64.4 MB of this year. Cash Flow Based on the results for Q2/2019, the
. Hirotaka Abo 4) Mr. Takeshi Oshima 5) Mr. Tomohiko Kasai 6) Mr. Yasumichi Tazunoki 8. Connected Transaction Reason : - According to this assessment, not only cash flow management will be better including the