presents the results of the univariate analysis. Table 1: Fund lifetime return (measured in monthly percentage point) Morningstar Category Relative return 4-factor alpha Number of funds… …with neg. rel

and their results indicate that CSR activities have no significant influence on firm value. Several studies point out that a possible reason for the lack of consensus among prior research on the

์coinmarketcap.com (3) มีการซ้ือขายทุกวนัในช่วง 1 ปีท่ีผา่นมา: มีการซ้ือขายทุกวนั บนเวบ็ไซต ์coinmarketcap.com (4) มี market capitalization ยอ้นหลงั 3 เดือนล่าสุดโดยเฉล่ียมากกวา่ 30 ลา้นดอลลาร์สหรัฐ (5) มี median

to firm value ultimately. 9 Dechow et al. (2010) point out that earnings persistence, a proxy for earnings quality, depends on firm fundamentals and accounting system. 11 Lev and Thiagarajan (1993

Criteria will be reviewed two years after launch, or potentially earlier if the need arises, at which point the TWG will take stock of issuances that arise in the early stages and any developments in

INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...

explain apparent valuation dislocations with an increase or decrease in GR investors. The 8 market never reaches a perfectly rational or irrational point but sways between these two extremes as market and

in valuing these forms of capital - the omission of in-house intangible investments Data - Descriptive Statistics for ESG Score Companies 8 Obs. Mean Median Max Min Std Dev. ICR2 845 0.150 0.120 0.420

instrument, to the point where informal mechanisms such as corporate culture have only a limited role to play. In other words, powerful boards might serve as a substitute for a strong corporate culture. This

42.25 151.37 34.20 Gross margin increased by 805 basis point from 34. 20% to 42. 25% Gross margin in HR solution improved significantly by 931 basis point from 35.64% to 44.95% attributing to higher