several studies suggested, CSR is a corporate strategy that works in the relatively long period (e.g. Campbell, 2007; Garriga and Mele, 2004; Servaes and Tamayo, 2013). A possible concern in the current
related to digital assets in the future. Significant and recurring deficiencies arising from the inspection of auditor’s engagement, e.g., revenue recognition, going concern and provisions of allowance for
, audits of revenue recognition based on the percentage of completion method, and assessments of the appropriateness of management’s use of going concern assumption. Our root cause analysis has revealed that
Strengthening listed companies’ CFOs and audit committees In April 2015, the SEC held a seminar on the topic of “CFO in the new financial world” to educate CFOs of listed companies on current and upcoming
Costs 96 0.7% 243 1.5% 147 152.0% Accrued Income 408 3.1% 738 4.5% 330 81.0% Current Portion of loans receivables from purchases accounts receivables 1,822 14.0% 2,745 16.7% 923 50.6% Other current assets
imposed by management (paragraph........). ฆ 2.3 Corresponding figures contains or may contain material misstatement which the possible effects on current period’s figures exist, where: ฆ 2.3.1
Asian publicly-listed family-firms? • What we did: Literature review of Asian family-firm research. - Evidence of current level of family-firms in Asian economies. - Types of family-firms. - Homogeneous
that towards the end of the year and into 2021 demand should increase. In other segments, disruption in cross border logistics is the key concern and once mitigation efforts are in place we should return
second-cycle audit inspection with a more robust inspection plan, in response to current audit environment and the deficiencies found during the first cycle. The results, thus far, have shown significant
ผู้ถือหุ้นรวม (debt to equity ratio) (5) อัตราส่วนสภาพคล่อง (current ratio) - 5 - (6) อัตราส่วนตั๋วเงินจ่ายต่อหนี้สินที่มีภาระดอกเบี้ย (B/E size to interest bearing debt ratio) (7) อัตราส่วนหนี้สินที่มี