based on 5 country level characteristics. Han and Kumar (2011) found certain characteristics of stocks attracted gamblers and Staman (2002) linked stock trading and lotteries. All of the above studies

equations. Measurement errors are included in the measurement equations while the error term is located in the structural equation. Extant studies usually employ Tobin’s Q ratio as a measure of firm value

diversity on firm performance. The vast majority of prior studies in this area concentrate on financial performance (Arun et al., 2015; Campbell & Mínguez-Vera, 2008; Carter et al., 2003; Erhardt, Werbel

Annual Report 2010 ANN UAL REPORT 2010 SECURITIES AND EXCHANGE COMMISSION, THAILAND ASEAN ECONOMIC COM MUN ITY Vision S = Setting High Standard E = Ethical C = Committed Pro = Professional Mission Core value: SEC-Pro The SEC develops and supervises the Thai capital market to ensure efficiency, fairness, transparency and integrity. The SEC is to establish the Thai capital market as an important alternative for investors and fund raisers with an efficient mechanism for investor empowerment and, in...

academic work as a special lecturer at the National Defence College of Thailand, the National Defense Studies Institute, King Prajadhipok’s Institute and the Economics and Finance Academy of the Ministry of

, and Director of Chinese Studies Center, Chulalongkorn University, who delivered a speech on “New World Order: Look at the Opportunities and Challenges of the Global Business in 2021.” “COVID-19 is the

performance indexes is S&P Capital IQ and Capital IQ Pro. 4 S&P Capital IQ Research gap 5 ⊷ Although there are some studies on ESG disclosure in Thailand (Suttipun, 2021), no study investigates the ESG

บทลงโทษส ำนักงำนสอบบัญชีกรณีระบบควบคุมคุณภำพไม่เป็นไปตำม ISQC 1 (1) US Sarbanes-Oxley Act of 2002: Sec. 105. Investigations and disciplinary proceedings ให้อ ำนำจ PCAOB ลงโทษส ำนักงำนสอบบัญชีในลักษณะ

., 2009). Their evidence indicates that there are valuation premiums for firms surpassing three benchmarks. Several studies suggest that incremental positive effects on prices or returns, also known as

checklists will be further refined for better effectiveness and ensure important issues are covered. The guidelines will also be developed into case studies to educate staff. • We reviewed standards and