reporting for many industries continues to be a challenge and will take time as the market develops. In the early stages, the criteria developed need to be simple and transparent enough to bring both issuers

were revised by the Stock Exchange of Thailand in 2012 and came into effect in 2013. Also, the Thai Institute of Directors has developed a star-rating system to assess the corporate governance of

value : 2. Illiquidity ratio : 3. Adjusted zero return measures : Page 14/40 Literature Review (Cont’) 4. Illiquidity ratio is developed on Amihud (2002) : 5. Return reversal measure is proposed by Pastor

for retirement saving Dual Process Theory 15 16 Experimental Design Experiment 1: Simple vs Complex Tax Incentive Option Pre-Requisition filtering respondents who understand how tax deduction works

ISIC4 codes, then it will be easier to measure them against the Thailand Taxonomy which also employs the ISIC4 codification. However, it is not always a simple process. Some interpretation may be

increasingly important for policy makers in emerging markets. As international standards are developed, securities regulators and policy makers globally will need to examine how to align their domestic guidance

an aggregate score as a whole measure of CSR performance. Following the equal weighting scheme of ASSET4, ESG aggregate score (𝐸𝑆𝐺) computed as a simple average of three pillar scores is also used

requirements set in the Building Criteria. The Criteria are developed through a consultative process with Technical Working Groups (TWGs) and Industry Working Groups (IWGs), and through public consultation. The

illiquidity stock characteristics in emerging market, the Stock Exchange of Thailand. The period to choose sample data are developed from the bootstrapping technique. The list of listed companies is ranked from

the core strategy of “Customer Centricity”, we continued to place our focus on making KBank our Customers’ Main Bank. We have therefore developed our business in various dimensions – from eight customer