increasingly receiving news from social media and websites, and order products from e- commerce or social commerce platforms. SME located in secondary cities face further issues as their markets are smaller than

percent, up from 2.8 percent at the end of 2016, reflecting a smaller increase in loans than last year. The level of capital reserves and loan loss reserves remained high. At the end of 2017, the total

structures, thus implying a negative relationship between the debt-to-asset ratio and the PE ratio (Ramcharran, 2002). Larger companies generally have higher PE ratios than do smaller companies partly because

of not be smaller than two millimeters in height in a one-inch space. 4 - A flat interest rate used for calculation of returns shall be indicated as an effective interest rate. - A schedule showing the

Reform Priorities in Asia: Taking Corporate Governance to a Higher Level Taking Corporate Governance to a Higher Level reform priorities in Asia 2011 REFORM PRIORITIES IN ASIA: TAKING CORPORATE GOVERNANCE TO A HIGHER LEVEL 2011 This work is published on the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Organisation or of the governments of its member countries. This document and any m...

of Thailand and the Market for Alternative Investment which has more relaxed listing requirements and contains smaller companies. 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 0 100 200

of larger firms, corporate culture is likely one of the most essential issues to address. However, for smaller companies, corporate culture is likely not among the most critical concerns to address

Securities and Exchange Commission Independent Audit Inspection Activities Report THE ROAD LEADING TO GROWTH 2013 This report is available for download on the SEC website: www.sec.or.th Contact For more information, please contact us at: Securities and Exchange Commission,Thailand 333/3 Vibhavadi-Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel : +66 2 263 6082 or +66 2 263 6218 e-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to...

transactions or those that required considerable amount of professional judgment, the smaller firms’ shortage was instead at the audit partner level, resulting in some audit partners both holding quite a sizable

experiences and from the strengthened cross-border relations. On a smaller scale, the SEC is one of the founding members of ASEAN Audit Regulators Group (“AARG”), whose objective is to be a platform for ASEAN