to firm value ultimately. 9 Dechow et al. (2010) point out that earnings persistence, a proxy for earnings quality, depends on firm fundamentals and accounting system. 11 Lev and Thiagarajan (1993

Offeror : Point of View (POV) Media Group Company Limited | Date of submission of the Statement of Intention : 01/07/2022

Offeror : Point of View (POV) Media Group Company Limited | Date of submission of the Statement of Intention : 14/07/2022

Offeror : Point of View (POV) Media Group Company Limited | Date of submission of the Statement of Intention : 22/07/2022

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

, 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

New City Public Company Limited (“BTNC”) shares held by itself, and person under section 258 resulting in SIRATARN aggregate number of shares held by other persons exceeded trigger point at 50 percent

Boutique New City Public Company Limited (“BTNC”) shares held by herself, and person under section 258 resulting in her aggregate number of shares held by other person exceeded trigger point at 25 percent of

(Thailand) Public Company Limited (“SANKO”) shares held by itself, and person under section 258 resulting in TIP aggregate number of shares held by other persons exceeded trigger point at 25 percent of the

trigger point at 50 percent of the total voting rights of OCEAN. But he failed to comply with the rules specified by the Securities and Exchange Commission concerning Tender Offer. Later on January 7, 2015