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
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
reported earnings objective - to avoid loss - to increases in annually earnings - to meet analysts’ earnings forecasts 4 Motivations to Manage Earnings Internal factors External factors Firm’s
financing the whole agricultural production unit, you must meet both the mitigation criteria and the adaptation and resilience criteria. If production involves livestock, you must also meet the animal welfare
business expansion would not meet the target. 6. Shareholding before transaction: 49.00% of the Registered Capital 7. Shareholding after transaction: 0% of the Registered Capital We are also pleased to
. 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
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
will meet the demand of the customers, which will increase Company’s competitiveness and continuously maintain growth rate of the Company. (9) Source of Funds : The Subsidiary will use its term loans and
above transaction does not meet the criteria that require to be proceeded in compliance with the Notification of the Capital Market Supervisory Board No. ThorJor. 20/2551 entitled Rules on Entering into