resource, the evaluation results are profoundly satisfactory. It is the reflection of the perseverance and prudence of the audit firm’s leader, as well as its personnel, to collaboratively remediate the
?Persistence of Equity Mutual Fund Performance in Thailand? evaluated whether or not the performance of Thai equity funds persist. Good mutual funds should provide both returns satisfying investment goals of
. earnings, affects firm value. • Combining two papers, it suggests that earnings growth is related to lower risk. 6/29/2015 8 Other Explanation • It is commonly known that firm fundamentals determine both
fundamentals, earnings persistence, and future earnings (e.g. Lev and Thiagarajan, 1993). More specifically, when investors observe a pattern of increasing earnings, they can infer that a firm has stronger
in 2016 and 2017 showed that the majority of the firms’ leaders focused more on the root cause analysis of the deficiencies, which clearly manifested their perseverance and attention to improving and
Activity_Report_62En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 Contents Executive Summary 02 42 45 19 30 04 08 14 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results B. Engagement-Level A. Firm-Level 38 Root Cause Analysis Framework and Focuses in 2019 Essential Statistics Auditing Landscape in Thailand Executive Summary The capital market plays an important role in d...
, the portion of the SEC-approved auditors without any observations significantly increases. This development stems from the perseverance and cooperation between the auditors and audit firms in
mutual funds are able to successfully time the market and that their performance is negatively related to their expenses. • Carhart (1997) documents that persistence in superior fund performance is very
17:05 Notifying the Schedule of the Record Date for the Names of Shareholders Entitled to Subscribe for Newly Issued Ordinary Shares on a Pro Rata Basis 04/10/2021 17:19 Determine EGM, Capital Increase
ตอบแทนให้สอดคล้องกับเป้าหมายของผู้ลงทุนภายใต้ความเสี่ยงที่สามารถยอมรับได้แล้ว ควรมีความสม่ำเสมอ (performance persistence) ในการรักษาระดับผลการดำเนินงานแต่ละปีให้สูงกว่า ผลตอบแทนการลงทุนมาตรฐาน โดยผลการ