statement of equity change of the shareholders, and the annual cash flow statement 2015 due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient
due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient evidence to clarify decrease in the production yield. The AIE auditor also
target equity allocation. The key assumption, therefore, is that maintaining the target equity allocation is more important than tax efficiency. Also, if a consistent equity allocation were not maintained
) • Over/underreaction and temporary mispricing (Lakonishok, Schleifer, and Vishny, 1994; Daniel, Hirshleifer, and Subrahmanyam, 1997) • Markets are inefficient (Basu, 1977; Rosenberg, Reid, and Landstein
operating system with a view to applying the same and consistent standards to all types of business operators. In addition, the rules will be revised to be more appropriate. The consultation paper is
.? [The average scores range from 5 (the lowest) to 1 (the highest)]. Major issues found among the inspected audit firms included non-compliance with auditing standards and inefficient work monitoring
, the highly active market in 1987 drew in short-term speculation that led to unfair market practice amidst inefficient investor protection. To address the aforesaid issues, the Securities and Exchange
the amount of Baht 45.6 million or 21.8% because the Company has been promoting the sales on the cash patients which was consistent with the upgrading of hospitals and added new brand “Kasemrad
Bangkok, 8 March 2019 ? The SEC is seeking public comments on the proposed amendments to the rules related to private fund (PF) management to promote flexibility in consistent with the increasingly
subjected to income tax while provident funds are directly investing in fixed income and still getting tax exemptions.Thereby, in order to be consistent with provident funds, the Finance Ministry has