% 72.9 54.0 15.1 43.5 Any vehicle Life insurance Mutual funds Provident funds The big picture of retirement saving via the tax system Overview of utilization Source: Muthitacharoen, A., & Burong, T. (2023

proxy voting, filing a shareholder proposal or attending an annual meeting and making remarks. They can also include dialogue with a company or with a large group of shareholders, having private

Relationships and Specific Engagements) 4. (Human Resources) 5. (Engagement Performance) 6. (Monitoring) 9 6. 3 AQIs AQIs AQIs AQIs AQIs AQIs AQIs AQIs AQIs KPMG 2563 - 2564 AQIs 1. * KPMG 2563 Big 4 (partner)1

AQIs AQIs AQIs AQIs AQIs AQIs AQIs EY 2563 - 2564 AQIs 1. * EY 2563 Big 4 (partner)2 28 1,113 1.91% - 5.64% 1.57% - 7.20% EQCR) 11 187.5 0.16% - 2.2% 0.32% - 2.5% 72.5 7,520.7 9.44% - 24.6% 3.89% - 21.36

Local firms 20 Firms 9% 37%54% (27 Auditors) 285 Thai auditors (104 Auditors) 3 Foreign auditors 1 International firm International firms 5 Firms Big 4 firms 4 Firms At the end of 2020, there were 288

held by the Company to Big C Retail Holding Company Limited (“Big C Retail”) at THB 180.00 per share, which is the agreed price between the Company and Big C Retail, and is also higher than the 30-day

Electricity Authority 326 employees 8. Ministry of Commerce 307 employees Analysis Using Cluster Analysis for clustering Thai investor based on their behavior or Proportions of their money allocated to each

Enron’s accounting scandal and the demise of its audit firm, ‘Andersen’, Barton (2005) found that clients who were more attracted to investors’ attention moved from Andersen sooner to other Big 5 at that

CCUS Capacity-building/Collaboration with potential partners • Production, Distribution, Utilization • MoU with BIG • MoU with DGA Hydrogen Value Chain NH3 Co-firing • BLCP • QPL H2 Co-firing • Linden

association between Thai investor cluster membership and their financial literacy. Thai investor clusters differ considerably in their financial literacy such that modern investors tend to possess financial