reached conclusion on how asset disposition would impact the listed companies? financial statements. If, furthermore, the transaction is not regarded as true sale, not only no profit will be recorded

tends to be higher, which in turn could result in lower PE ratio (Fama and French, 1988; Kane et al., 1996). Investors require higher returns to compensate for companies with highly leveraged capital

, especially Thai bonds, which are regarded as a safe haven because of Thailand’s economic stability – as evidenced by a low inflation rate and external debt, as well as a higher current account surplus than

the highest value is 0.03% based on consideration method. Upon the cumulative size with this transaction, the total transaction size is equal to 27.92% therefore the regarded transaction is within the

manager of such departments should not be considered as “executive". 2. In order to determine who is regarded as “person holding executive position in Accounting or Finance Department whose rank is not

from government sector Revenue from rental equipment also effected from economic situation, the revenue dropped 7.3% from the same period last year. They were caused by highly competition as limited

. The main reason that the revenue from sales has decreased due to the Rubber wood kiln dried sawn timber which is the main business of the company in 2018 has highly volatility of the market that caused

excellent platform to integrate IVL’s existing specialties business with Sinterama’s strong production base. The highly complementary portfolio, customer base and geographical footprint of the two companies

, and a slowdown in LED replacement energy saving programs from both Government and Private sectors. Moreover, Wholesales/Retails sales down was strongly affected by a flood of highly competitive

fabrics and other highly specialized solutions in the field of technical textiles, with two manufacturing sites located in Germany and Mexico and with the annual capacity of approx. 12,000 Mts. The