c t a t i o n s T h e o r y ( M u t h , 1 9 6 1 ) E c o n o m i c V a l u e A d d e d Disclos ure E a r n i n g s P e r s i s t e n c e + Ha et al. (2020) + Meliyanti and Hendriyenni (2019) - Teoh et

% เกษตร+อุตฯอำหำร 80 % S ET 50 20 % sm al l c ap เทคโนโลยี อสังฯ+ ก่อสร้ำง ทรัพยำกร ธุรกิจกำรเงิน กำรจ่ำยค่ำตอบแทนและผลประโยชน์ให้กรรมกำรกองทุน (ถ้ำม)ี (ตัวอย่าง) (เอกสารแนบ 5)

Qatar National Bank Doha bank Agricultural Bank of China Al Khalij Commercial Bank Commercial Bank of Qatar Abu Dhabi Commercial Bank China Construction Bank   Mashreq Bank 23% 15% 12% 7% 6% 5% 5% 4% 4% 4

National Bank Doha bank Agricultural Bank of China Al Khalij Commercial Bank Commercial Bank of Qatar China Construction Bank Abu Dhabi Commercial Bank Bank of Communications   23% 15% 12% 8% 7% 5% 4% 4% 4

National Bank Doha bank Agricultural Bank of China China Construction Bank Al Khalij Commercial Bank   Bank of Communications Commercial Bank of Qatar Mashreq Bank 21% 13% 10% 10% 8% 8% 5% 5% 5% 3% Total 89

FI  Bank of China Qatar National Bank Doha bank Al Khalij Commercial Bank China Construction Bank Commercial Bank of Qatar   Agricultural Bank of China Bank of Communications 20% 15% 14% 11% 9% 7% 6

FI  Bank of China Qatar National Bank Doha bank China Construction Bank Al Khalij Commercial Bank Commercial Bank of Qatar Agricultural Bank of China   Bank of Communications 21% 17% 13% 9% 9% 7% 6% 5

National Bank Doha bank China Construction Bank Al Khalij Commercial Bank Agricultural Bank of China Commercial Bank of Qatar   Bank of Communications 18% 18% 13% 10% 8% 7% 7% 6% 3% Total 89% 0% 50% 100

 Qatar National Bank Bank of China Doha bank China Construction Bank Al Khalij Commercial Bank Commercial Bank of Qatar   Agricultural Bank of China Bank of Communications 17% 16% 15% 11% 8% 7% 7% 6% 3

China Doha bank China Construction Bank Al Khalij Commercial Bank Agricultural Bank of China Commercial Bank of Qatar   Abu Dhabi Commercial Bank Bank of Communications 19% 16% 12% 11% 8% 7% 5% 4% 3% 3