Effectiveness The chair is responsible for leadership of the board and ensuring its effectiveness. The chair should ensure a culture of openness and constructive debate that allows a range of views to be

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

Declaration Under the ESG Declaration, shared action priorities are set: 1. Governance: Ensure good corporate governance and effective oversight at the board level, with clear accountability and responsibility

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

Channels 23 Yuthana Sethapramote, Ph.D., Graduate School of Development Economics, NIDA 1. the degree of openness • 𝑂𝑂𝑂𝑂𝑖,𝑡 = (𝐸𝐸𝑂𝐸𝐸𝐸𝑖,𝑡 + 𝐼𝐼𝑂𝐸𝐸𝐸𝑖,𝑡 )/𝐺𝐷𝐺𝑖,𝑡 2.the trade share in

to deliver accountability to stakeholders. The SEC recognizes the importance of disclosure and transparency concerning its operations and decision- making processes to duly inform the public. Effective

. 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

หลักการกากับดูแลกิจการที่ดีฉบับนี้ ที่ผ่านมา เรามักคุ้นเคยกับหลักการกากับดูแลกิจการท่ีดี ในด้านโครงสร้างความสัมพันธ์และ แนวปฏิบัติเพื่อสร้างความโปร่งใส ความรับผิดชอบต่อหน้าที่ (accountability) ของคณะ

Persistence of Performance http://www.sec.or.th Empirical Paper Methodology Evidence Sharpe (1966) Spearman rank correlation Yes Jensen (1968) Jensen’s alpha No Grinblatt&Titman (1989,1992) Jensen’s alpha Yes

PowerPoint Presentation SEC Capital Market Regional Seminar 2023 Relationship among Sustainability Disclosure, Earnings Persistence and Economic Value Added of Initial Public Offering Firms: An