complete, transparent, and timely IPO information for investors’ informed decision-making, the SEC aims to promote more timely information disclosure without imposing an undue burden on the issuer. The SEC
markets. At the end of 2012, the SET Index closed at 1,391.93 points or a 35.76 percent increase, a record high in the past 16 years. The market capitalization was 11,964.47 billion baht, or a 41.01 percent
-time or part-time auditors and individuals in the service delivery center) 3 Does the firm always acquire satisfactory references when engaging senior and high-level audit staff? 4 Does the firm examine
level of examination strictness increases according to the higher level of risk. In case of non-compliance with the above measures, the SET has the power to impose penalties. Moreover, in cases where
returns by taking on more market risk deliver less risk- adjusted returns on average. This result echoes the stock-level finding by Saengchote (2017) that Thai stocks with high betas tend to have low alphas
associated companies. The information in this part shall be described in brief and the details thereof shall be disclosed in attachment; (5) Under-construction projects. (Only in case of high-value, time
subsidiaries and associated companies. The information in this part shall be described in brief and the details thereof shall be disclosed in attachment; (5) Under-construction projects. (Only in case of high
, several commercial banks may continuously set aside high provisions and focus mainly on debt restructuring in order to control loan quality, even though the Bank of Thailand’s leniency in asset
weighted average scores for each TSQC1 element from the first-cycle and the second-cycle of firm-level inspections The SEC found that the audits of listed companies’ financial statements were of high quality
Audit Committee Board of Directors and Audit Committee have examined together that in the past 1-2 years, the joint venture company has lost operating results. One of the reasons is high interest expense