results of three companies under the audit and review responsibility of her audit group. She had the authorized access to view the draft financial statements in the EY information system and disclosed the

According to a referral from the Stock Exchange of Thailand (SET) and SEC’s further investigation, it was found that during December 2017 – February 2018, Chantip, by virtue of her position as director of UVAN, knew inside information about the significant increase of company’s profits in the fourth quarter of 2017. She, then, bought UVAN shares during 27 December 2017 - 22 February 2018 in the total amount of 1,286,700 shares using securities trading accounts of Amornrat and Walailuk bef...

) in conjunction with Section 244 (4). All three are liable to the penalties under Sections 296 and 296/2 of the SEA.  The Civil Sanction Committee has resolved to authorize SEC to initiate civil

Indonesia. The legal action in the case of EARTH has already been notified to the Anti-money Laundering Organization (AMLO).  The criminal complaint has been filed against EARTH and its three directors

deduction measures period, for another three years, for the filing of registration statements and annual registration statements by those companies disclosing the data on greenhouse gas emission and

to be less informative or even uninformative. However, there has been doubt about whether expanded audit reports with KAMs are really informative to investors. Contributions This study provided the

Microsoft Word - วิเคราะห์Q262-ENG อ.พงษ์ REVISE 14 August 2019 Subject :Management discussion and analysis of financial statement for three-month period ended 30 June 2019 Attention :Director and

Quantitative methods in accounting research A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals Sarayut Rueangsuwan Kasetsart University SEC Working Papers Forum 19th

A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals* Sarayut Rueangsuwan † Kasetsart University, Thailand August 2015 Abstract Prior literature on meeting or beating

pa t i o n a t t h e r eg i ona l a nd g l oba l l e ve l s In February, June and October 2013, the SEC participated in three meetings of International Organization of Securities Commissions Committee