financial statements due to limited audit scope imposed by AIE management regarding inefficient internal control system on cost of sales and inventories. Consequently, AI auditor did not express opinion on
due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient evidence to clarify decrease in the production yield. The AIE auditor also
) • Over/underreaction and temporary mispricing (Lakonishok, Schleifer, and Vishny, 1994; Daniel, Hirshleifer, and Subrahmanyam, 1997) • Markets are inefficient (Basu, 1977; Rosenberg, Reid, and Landstein
period for the land ownership transfer and willing to make additional payments for the deposit. The buyer agreed to pay the remaining amount on the date of the land title-deed ownership transfer, which has
companies: 1. Financial performance—Are they a financial outlier? 2. ESG ratings—How do they measure compared to their industry? 3. Ownership structure—How much do you own? Is it a controlled company, or how
assumptions used in calculating the fair value of the mining property rights over the two Indonesian mines. Moreover, no information was available with regard to the examination of the legal ownership of those
, social and governance (ESG) factors ▪ Support its international network of investor signatories in incorporating these factors into their investment and ownership decisions Acts in the long-term interests
) (134.10) 1. Revenues from sales 1.1. The company does not have income from the ownership transfer of condominium units in the quarter 2nd of year 2020 due to The Situation of the outbreak of Covid-19 and
production line of flexible packaging and the machine setup process is not complete and new employee lack of expert skill and the use of raw material is inefficient, cause a high production cost. 3. Selling
. Due to sell and transfer of Chatuchot land ownership. 2 Rental income and service revenue and other income The Company and its subsidiaries’ rental income and service revenue earned increase of THB 1.28