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
relevant for assessing the SPT performance leading to a potential adjustment of the SLB’s financial and/or structural characteristics. Since a number of transparency measures are specified throughout the
SET Index by 25-27 points ▪ Savings alternative for new gen investors, freelancers and those with an investment quota left from retirement investment ex. RMF 2. Holding period adjustment ▪ Attracting
the role sustainability-linked bonds can play in funding companies that contribute to sustainability. The ASEAN SLBS intend to enhance transparency, consistency and uniformity of ASEAN Sustainability
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
has decreased by 6.30% despite total hospital income from general patients increased 8.69% compared with the same period of last year. This is mainly due to the medical-service-fee adjustment caused by
Framework, it will specify the relevant SPT for that instrument. Failure to achieve the SPT will result in an upwards coupon adjustment or penalty payment on the bond principal, as appropriate, with the
”) leading to a potential adjustment of the SLB’s financial and/or structural characteristics. As a reminder, since a number of transparency measures are specified throughout the SLBP and for the sake of
initial quality of the financial statements before getting audited by auditors. If the financial statements are prepared correctly, auditors do not need to propose any adjustment. On the contrary, if the
■ 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