B.E. 2546 (2003) prescribes that the form and terms of derivatives contracts to be traded on the derivatives exchange shall be approved in material substance by the SEC Office; therefore, by virtue of
market (McGuigan et. al., 2006) etc. Page 10/40 Literature Review (Cont) • Hamon, J. and Jacquillat, B. (1999) studies on the relationship between size of the company and its stock return. They find that
for Thai-listed companies. However, it is inconsistent with the UK evidence provided by Lennox, et al. (2018) and Gutierrez, et al. (2018), and New Zealand evidence provided by Almulla and Bradbury
. 017. The re r low season et Equity of 46.54 millio from Q2 ye t of produc irst Quarter Securities an ses and rea er of previou nce compar 2 year 2018 ectively. Rev 01% when co exporting. A 2018 and Q
• Application controls 2 Why do we need to audit IT system? • Highly dependent on IT system • The companies with high overall IT risk assessment tend to have more accounting errors (Grant et al. 2008) • Li et al
economic substance and true performance. This is a protective mechanism for investors in the capital market and the reason why over the years the SEC has stressed the importance of continuous improvement of
ยังคงต้องถือว่าเป็นการลงทุนในรูปแบบของกองทุนรวม ทั้งนี้ เพราะ MF และ PF มี key substance ที่เหมือนกัน คือ ต่างก็เป็น investment management ดังนั้น การแบ่งแยก MF และ PF อาจต้องใช้ form เป็นสำคัญ ไม่
demands, opportunities and obstacles of sectors in the Thai capital market. Accordingly, Thai listed companies should focus on three areas, namely: CG in substance: Focusing on substance of corporate
aspects of sustainable development which are 1) CG in substance: building up sound business performance with sustainability and trustworthiness by emphasizing on actual practice such as encouraging