Earnings Management • Earnings management includes both legitimate and less legitimate decisions by manager to change accounting policies or real actions in order to smooth earnings or achieve some specific
. Credible and verifiable measurement of non-financial business reporting is vital. However, the development of valid metrics is challenging due to a variety of factors including the measurement of intangibles
that such approval shall be valid until 31 December 2013. Clause 3. Provision in Clause 2 shall not be applicable with personnel in the capital market that uses qualification of directorship or executive
that have invested or held equity instruments issued by PTT Public Company Limited. In order to protect the investors’ interest and legitimate right and ensure that they are treated fairly, it is
remaining valid term; (b) derivatives under (a) are not renewed after 16 December 2015. Clause 3 This Notification shall come into force from 6 January 2004. Notified this 23rd day of January 2004
the mutual funds that have invested or held equity instruments issued by PTT Public Company Limited. In order to protect the investors’ interest and legitimate right and ensure that they are treated
such application. These controls are implemented to ensure that transactions and data from both manual and automated processing are valid and completely and accurately recorded (ITGI, 2007). 6 Types of
• Technical training on IMM framed in the SDG Guidebook for listed companies • One Report data as a formidable database to showcase Thai examples with authentic impact narratives CALL TO ACTION NEXT STEPS FOR
screen legitimate ICOs from scams. 1.5 ICO can be viewed as a combination of three rising trends: crowdfunding, blockchain technology, and cryptocurrency. While the form of fundraising, means, and