possibilities of both arguments, I empirically conduct four sets of analyses. All empirical analyse are centered upon the observation that firms report a string of consecutively earnings increases. A firm with a
reporting process toward a higher quality. In the preceding years, the SEC mobilized various initiatives to support the preparers in building self- discipline and the understanding of appropriate and
for bad or doubtful debt. This is in line with the fact that the special purpose vehicle was not set up as profit making entity. 2. Proposed amendment to the Securities and Exchange Act B.E. 2535 (1992
รายได ้* 100 / เงินให้ สินเช่ือรวม (6) ค่าเผ่ือหน้ีสงสัยจะสูญต่อสินเช่ือรวม (allowance for doubtful account to total receivables ratio) (ร้อยละ) ค่าเผ่ือหน้ีสงสัยจะสูญ * 100 / เงินให้สินเช่ือรวม (7
practitioners to become self-regulated community, especially in the oversight of members’ compliance with ethical and professional codes of conduct and imposition of disciplinary actions. The SEC has also
accounting standards while auditors must work for audit firms that have a quality assurance system in place. In addition, the SEC encouraged trade associations to expedite its preparation for self-regulation
Property Fund, Infrastructure Fund, and Real Estate Investment Trust (REIT), and the Chairperson of the Working Group on the Consideration of the SEC Approval Criteria for the Self Regulatory Organization in