staff in partners, managers, and assistant auditors level have the average years of experience at 25, 12 and 3 years, respectively. The breakdown detail for each level can be seen in figure 9. Even though
Significant statistical information 44 Executive summary In today’s interconnected economies with an increasing regional economic integration and capital markets linkages, consistent practice of highly
investors. “Investment participation” 1 refers to instruments representing rights, divided into units, each with highly standardized terms and conditions, where such instruments are issued for raising funds
tends to be higher, which in turn could result in lower PE ratio (Fama and French, 1988; Kane et al., 1996). Investors require higher returns to compensate for companies with highly leveraged capital
addition, a rise in fuel price can be observed. Meanwhile, Ministry of finance revealed that the inflation rate of 2017 is expected at 0.7 percent, increasing 0.2 percent from last year. Considering global
sector from the economic downturn observed. In addition private consumption is in a declining trend due to freeze in business activities and social distancing. For the first quarter of 2020, the net profit
Thailand Taxonomy Board The Thailand Taxonomy Board is established to develop Thailand Taxonomy, a classification system of economic activities deemed as environmentally-sustainable. The Board comprises agencies from both the public and private sectors to ensure all sectors’ views are reflected. In the initial phase, the list of agencies is as follows: 1. Bank of Thailand (BOT)* 2. The Securities and Exchange Commission, Thailand (SEC)* 3. Office of Natural Resources and Environmental Policy and...
that makes it easier for investors to research and schedule engagements with companies. As a leader on corporate sustainability issues for 25 years, Ceres has seen remarkable growth in investor
our restaurant returned to serve dine-in, there was a sign of sales recovery observed thanks to varieties of promotional campaigns that satisfied customers’ need. At the same time, The Company placed
States. Weber et al. (2008) observed the event in the period surrounding the case of ComROAD/KPMG in Germany. They reported that some of KPMG’s clients left for other audit firms in the year when ComROAD’s