Earnings Management • Earnings management includes both legitimate and less legitimate decisions by manager to change accounting policies or real actions in order to smooth earnings or achieve some specific
development of all-sector participation, both public and private. The cooperation under the MOAs includes monitoring and oversight of listed companies, issuing companies and regulated agencies under the SEC
to be temporary. As well, economy of developing countries in Asia still enables to be well expanded by mainly receiving supportive factors from recovery of domestic demand, which includes a direction
back the assets, either to utilize for their business activities or to manage. The asset disposals, therefore, have impact on present and future business operation, financial condition, revenue structure
is relevant and reliable information to enable proper functioning of SOQM? 2 How does the firm manage the information system (including the use of paper-based and electronic forms) to ensure that it
other institutional investors to oversee the investees, encourage them to seek solutions or make changes based on good corporate governance principles to create long-term benefits rather than short-term
category is a pooled fund contest.The AOP will appoint an ad-hoc contest committee to oversee the application and the documents, any qualified party will advance to the interview round. The total scores
, (2) single funds of private companies, and (3) pooled fund of asset management companies.The AOP will appoint an ad-hoc contest committee to oversee the application and the documents, any qualified
Ministers ' Process.In June 2016, Australia, Japan, Republic of Korea, New Zealand and Thailand entered into a memorandum of co-operation (MoC). The JC was established under the MoC to oversee the effective
business operators who have expertise in the investment products of interest, the services in which Thai business operators also have responsibilities to oversee the appropriateness of foreign business