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

same period 2016. The estimated loss that may incur on the sale of this Investment was recognized as loss on impairment of the investment in the current period’s Financial statements Baht 92.66 million

same period 2016. The estimated loss that may incur on the sale of this Investment was recognized as loss on impairment of the investment in the current period’s Financial statements of Baht 46.91

evidence shows that there exists a discontinuity in reported earnings distribution around three earnings benchmarks, i.e. zero earnings, previous period’s earnings, and analyst consensus earnings forecasts

with EPS from the same quarter of the prior year. The sample utilized firms-quarter observations covering a period from 1971 to 2014 to construct a testing period from 1976 to 2014. Nevertheless, sample