. Clustered standard errors in parentheses. * p < 0.10, ** p < 0.05, *** p < 0.01 Note: 1). Fixed-Effect in terms of factor (Stock) factor (Year) and factor (Industry) Methodology Hypothesis 2: Analysis of ESG
of Clustered Data Thai investors are classified into three clusters using investment proportions (Proportions of their money allocated to each investment type) Cash Holder 444 20% Old-Fashioned 1,573
, 2006). This specification also includes year fixed effects, industry fixed effects, and clustered standard errors by firm and year. Consistent with the 24 hypothesis II, I expect 𝛿1 to be positive
(Internal) SEC Classification : ใช้ภายใน (Internal) ความส าคัญ บทบาท และ โอกาสของผู้สอบบัญชี 10 ESG strategy ESG-in-process ESG assurance governance & control SEC Classification : ใชภ้ายใน (Internal) SEC
, and (c) continuing education, quality assurance and investigative and disciplinary systems. 5. The system of public oversight shall have the right, where necessary, to conduct investigations in relation
respective Principles. These Guidelines for External Reviews aim to promote best practice. They complement the Principles and other existing relevant guidance such as the Assurance Framework for the Climate
introduced of a registration platform for shareholder meetings to address challenges related to the ability of shareholders to participate in meetings, which are usually clustered around the month of April
of Standards and complementary tools, including a glossary, guidance materials, assurance framework and training for different actors across the capital and investment spectrum. The Standards build on
1,760 million Baht. However, the record of the OFC rental under the Rental Assurance Agreement (20% of the OFC) remains unchanged. 2/2 3. Net profit In the first quarter of the year 2020, the Company and
companies and include both style and year fixed effects to account for unobservable factors that could affect fund flows. Standard errors are clustered at fund level to account for potential autocorrelation