specified by the Office and may also require an explanation to elaborate or clarify such reports or documents in accordance with the rules and required as specified in the notification of the SEC. The reports
support of the positive CSR effect on firm value irrespective of which proxy is used to identify CSR latent variable. Third, this study shows that CSR strategies based on a single pillar of ESG or the
Research Hypotheses •𝐻1: Cryptocurrency-related announcements are associated with positive stock returns. •𝐻2: Firms announcing direct investment in cryptocurrency earn higher market reaction. •𝐻3: Firms
training for career advancement GESI reporting requirements in Thailand Data performance disclosure Elaborate, coherent and transparent disclosure of organisational performance towards attaining
strategies including the launching of new products which were got positive feedback from the customers. Besides, the product segment management and the improvement of customer services were well implemented
of voluntary information disclosure via social media, firms would be facing incentives to only release positive news…but do they? • Trueman (1997) proposes a model showing that rational managers also
. • In other words, firms prefer reporting small profits to reporting losses, showing increasing earnings over previous periods’ earnings, and announcing positive earnings surprises relative to analysts
elaborate commitment specified in its application unless where there is a difference in the details which does not cause such qualification demonstrated in the application process changing materially, and the
personnel as prescribed in clause 4(6) (7) (8) and (9) and harmonize with the elaborate commitment specified in its application unless where there is a difference in the details which does not cause such
personnel as prescribed in clause 4(6) (7) (8) and (9) and harmonize with the elaborate commitment specified in its application unless where there is a difference in the details which does not cause such