company, both financial and non-financial, is disclosed correctly, completely and transparently on a timely basis through easy-to-access channels that are fair and trustworthy.   5.  The Responsibilities of

were revised Introduction to be compatible with ASEAN CG Scorecard criteria, which is used to assess and rank listed companies’ CG practices in ASEAN, thus making them again up-to-date, bringing the

own opinion without reference to any research paper from a reliable source.Both investment consultants have failed to perform duties with responsibility and deliberation as a professional in violation

that timely and reliable disclosure, including disclosure made on an ongoing basis as laid out by IOSCO standards, is both necessary and desirable. Full adoption of internationally recognised accounting

Expert Group on Artificial Intelligence (set up by the European Commission). Ethics guidelines for trustworthy AI. https://digital-strategy.ec.europa.eu/en/library/ ethics-guidelines-trustworthy-ai ธ น า ค

Persistence of Performance http://www.sec.or.th Empirical Paper Methodology Evidence Sharpe (1966) Spearman rank correlation Yes Jensen (1968) Jensen’s alpha No Grinblatt&Titman (1989,1992) Jensen’s alpha Yes

is relevant and reliable information to enable proper functioning of SOQM? 2 How does the firm manage the information system (including the use of paper-based and electronic forms) to ensure that it

business, which also reduces redundant identification processes.  As a result, trading account opening process in the capital market will be swift, effective, and reliable, also investors will be

2015 and 2016 were restated because fictitious revenue had been recorded.  The SEC reviewed Patamavan’s engagement performance as NMG’s auditor and found that she failed to obtain reliable evidence that

identification and verification procedure that is both appropriate and reliable; - Upon any material change in a transaction, or any reason to suspect such information, to verify, to review, and to collect