, (4) management override of internal controls, (5) fabrication of accounting transactions in the information system by using the executives’ privileged access right to alter information, and (6

with the number of adjustments without reclassify is in the opposite direction. Firms that stay with the same audit partner for a longer period of time have fewer adjustments than firms that just change

Building Confidence in the Capital Market No. 5/2018 SEC grants a second extension to the submission deadline for PACE clarification of the fair value measurement of its investment Bangkok, 22

Building Confidence in the Capital Market No. 37/2018 SEC extends deadline for EARTH to clarify the existence and the fair value of mining property rights Bangkok, 12 April 2018 – The SEC has granted

Building Confidence in the Capital Market No. 127/2017 SEC extends the deadline for PACE clarification of the fair value measurement of its investment Bangkok, 8 December 2017 – The SEC has granted

Building Confidence in the Capital Market No. 115/2017 SEC notifies PACE to clarify the fair value measurement of its investment Bangkok, 16 November 2017 – The SEC has notified Pace Development

Building Confidence in the Capital Market No. 22/2018 SEC instructs EARTH to clarify the existence and the fair value of mining property rights Bangkok, 16 March 2018 – The SEC has instructed Energy

and specifies each trustee to separately manages the trust property, if there is a cause to alter the trustee but the new trustee has not yet been appointed, unless the trust instrument provides

the trust instrument appoints a sole trustee or several trustees and specifies each trustee to separately manages the trust property, if there is a cause to alter the trustee but the new trustee has not

62.51% to 57.99%. 2. Net investment revenues, gains on investments and fair value losses totally amounted to Baht 30.22 million, an increase of Baht 13.46 million, because of the rise of gains from the