Mr. Sommart Dhupchinda Mr. Sommart Dhupchinda colluded with Miss Laksana Supsakorn who was the insider which knew or possessed an inside information material which might affect to positive change in

which might affect to positive change in the price of CHG's share which was the fact that the CHG's Q3/2019 performance which would significantly improve because of receive a huge medical

positive change in the price of COL's share which was the fact that a subsidiary of a public company limited, shall make a tender offer to purchase all of COL’s shares at higher price than their market

Miss Patcharapat Tongwaen Miss Patcharapat Tongwaen colluded with Mr. Worawoot Ounjai who was the insider which knew or possessed an inside information material which might affect to positive change

of voluntary information disclosure via social media, firms would be facing incentives to only release positive news…but do they? • Trueman (1997) proposes a model showing that rational managers also

. • In other words, firms prefer reporting small profits to reporting losses, showing increasing earnings over previous periods’ earnings, and announcing positive earnings surprises relative to analysts

receivable 87.00 4.25% - - Investment in associated company 272.33 13.32% 286.20 17% Property, plant and equipment 791.98 38.72% 871.72 52% Right-of-used 213.73 10.45% - - Biological assets – dairy cow 48.07

81.47 4% 83.74 4% Investment in associated company 230.00 11% 235.09 12% Property, plant and equipment 776.29 38% 803.45 40% Right-of-used 198.67 10% 214.69 11% Biological assets – dairy cow 50.31 2

% Property, plant and equipment 765.92 38% 803.45 39% Right-of-used 193.53 10% 214.69 11% Biological assets – dairy cow 48.91 2% 46.25 2% Others 46.76 2% 40.33 1% Total assets 2,034.21 100% 2,018.34 100% Total

cow 54.81 3% 49.94 3% Others 39.82 2% 63.72 3% Total assets 2,000.52 100% 1,967.72 100% Total assets were Baht 2,000.52 million, which increased by Baht 32.81 million from 2021. - Trade and other