requirements of the CFO and chief accountant in working for the initial public offering (“IPOs”) companies and listed companies, which include qualifications, experiences and constant technical development. This
fundamentals, earnings persistence, and future earnings (e.g. Lev and Thiagarajan, 1993). More specifically, when investors observe a pattern of increasing earnings, they can infer that a firm has stronger
, the portion of the SEC-approved auditors without any observations significantly increases. This development stems from the perseverance and cooperation between the auditors and audit firms in
result of an economic growth and our efforts to promote the capital market as source of funds for the private sector. Figure 2 reveals the constant decrease of listed companies per auditors from the end of
resource, the evaluation results are profoundly satisfactory. It is the reflection of the perseverance and prudence of the audit firm’s leader, as well as its personnel, to collaboratively remediate the
earnings and firm value (e.g. Lev and Thiagarajan, 1993; Abarbanell and Bushee, 1997; Tomy, 2012; Yao, 2014). • If fundamental information is manifested in earnings persistence or reflects earnings growth
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. 10240 Email: pariyada.s@nida.ac.th Vol.7 No.2/2013 Persistence of Equity Mutual Fund Performance in Thailand Sorasart Sukcharoensin* and Pariyada Sukcharoensin** Abstract This study investigates the
income from rental and service went up 7.93% due to the number of renter decrease 22.30% in VIBHA but the cost is still constant. 3. The net income decreased 16.68% (Separate financial statement
เพ่ือเพ่ิมความยืดหยุ่นในการจัดการกองทุนของ บลจ. อันจะท าให้ บลจ. สามารถตอบสนอง ความต้องการของผู้ลงทุนได้มากยิ่งข้ึน อาทเิช่น การจัดตั้งกองทุนรวมตลาดเงินที่ก าหนดราคา หน่วยลงทุนคงท่ี (“MMF constant NAV