Detecting Corporate’s Earnings Manipulation in Thailand Corporate Governance Attributes and Audit Report Timeliness: Mediating Role of Corporate Disclosure and Transparency and Moderating Role of
achieve sustainable outcomes without imposing undue burdens on regulated persons. Operating under limited resources, the SEC’s approach to regulatory and supporting measures combines intervention and
transparency on the external review processes for issuers, underwriters, investors and other stakeholders. They strive to represent a consensus view from all parties involved and will be updated periodically
violation The SEC Office issues an administrative order to enforce any regulated person. The SEC Office presents the case to the competent authority. End Administrative Order Issuance Administrative Sanction
judicial system • Innovation • Wealth equality • Civil liberties Governance • Government strength & political stability • Corruption assessment • Fiscal transparency Our ESG and investment teams have
inequality / taxation Data privacy and rising cyber security threats Age of transparency: consumer awareness Gov. mandated to regulate corp. sector Public sector spending constraints Resource intensity of
Capital-Guaranteed Fund Any other type, please specify __________________________________________ 6) Is the ARFP Passport Fund a sub-fund of a Regulated CIS? Yes No If “Yes”, please state the name of the
market, and other necessary market mechanisms. Of course, it is crucial that we strive forward to deepen and broaden good corporate governance, transparency, and surveillance measures. Furthermore, we need
■ Revision of the Regulations Governing Provident Fund Management to Promote Transparency and Fairness Among Members ■ Promotion of Long-term Savings ■ Issuance of Non-Voting Depositary Receipt : NVDR
this area, identifying the key practical issues: the rights and equitable treatment of shareholders and other financial stakeholders, the role of non-financial stakeholders, disclosure and transparency