ที่จะช่วยขับเคลื่อน การบรรลุเป้าหมายด้านความยั่งยืน โดยเฉพาะในส่วนที่เก่ียวข้องกับสิง่แวดล้อม ได้แก่ แนวปฏิบัตดิ้านการมีส่วนร่วม (Engagement) และแนวปฏิบัติด้านการลงมติ (Voting) “Engagement is valuable
A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals* Sarayut Rueangsuwan † Kasetsart University, Thailand August 2015 Abstract Prior literature on meeting or beating earnings benchmarks extensively documents that market rewards firms reporting a string of consecutively earnings increases. To date, it is still unclear what an earnings string really means. This paper empirically provides rational explanations for this phenomenon by investigating whether the increment...
stakeholders. This type of information, when combined with financial information, can provide valuable insights to the overall quality of management which is a critical factor in the appraisal of a firm’s
INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...
benchmarks as reported by Morningstar. Sample includes equity large-cap and index funds 10Asset-weighted median expenses ratio ranges for equity funds %. Note that Thai mutual fund industry is downgraded to C
SUBSIDIES SEC Classification : ใชภ้ายใน (Internal) ANALYST FOLLOWING • He & Tian (2013): Analysts make a firm forego valuable long-term investments to meet short-term targets. • Lee & Mo (2020): Earnings
shareholders. The Thai IOD would like to thank the advisory members for their contributions and suggestions in preparing this valuable manual. Prof. Hiran Radeesri Chairman Thai Institute of Directors
the advisory members for their contributions and suggestions in preparing this valuable manual. Professor Hiran Radeesri Chairman Thai Institute of Directors Association ปจจุบัน องคกรตางๆ ทั้งในระดับ
from median performance to top 5th percentile. The 30% minimum improvement for 5 years has been established based on industry practice for Energy Service/Saving Companies (ESCO) contracts, where best
0.051968 0.011691 0.013879 0.011677 0.008805 Median 0.07651 0.079194 0.010644 0.024392 0.019723 0.007926 Maximum 8.139695 0.629965 0.031389 0.105562 0.073151 0.020099 Minimum -0.81582 -0.66208 0.003472