Department of Thai SEC (Dec 2014) Above 2.1% 1.3 – 1.8%1.8 – 2.1% Note: tracking errors are based on the primary prospectus benchmarks as reported by Morningstar. Sample includes equity large-cap and index
Corporate social responsibility (CSR) has several attributes that are inherently unobservable or measured with errors. This study proposes an alternative methodology to account for measurement errors in CSR
SEC Deputy Secretary-General Sirivipa Supantanet stated that “this is the first study of audit adjustments in Thailand. This study presents errors in accounting transactions found by auditors
the days of the significant errors in the valuation (at least one satang and worth at least 0.5% of the correct value or price); (2) Take any actions to ensure that the investors are informed the
years mistakes. With proper communication within the company and the attentiveness from those who are responsible for the financial statements, these adjustments could be prevented. When consider top 5
• Application controls 2 Why do we need to audit IT system? • Highly dependent on IT system • The companies with high overall IT risk assessment tend to have more accounting errors (Grant et al. 2008) • Li et al
. Clustered standard errors in parentheses. * p < 0.10, ** p < 0.05, *** p < 0.01 Note: 1). Fixed-Effect in terms of factor (Stock) factor (Year) and factor (Industry) Methodology Hypothesis 2: Analysis of ESG
heteroscedasticity-robust standard errors. ***, ** and * = Statistical significance at the 1%, 5% and 10% level, respectively. CRT and the decision to take a complex tax incentive (Dep. variable = Opted for complex
สุทธิของกองทุนรวมอีทีเอฟ (“indicative NAV”) และข้อมูลความคลาดเคลื่อนในการลงทุน (tracking errors)5 เพื่อให้ผู้ลงทุนสามารถทราบและใช้ข้อมูลดังกล่าวในการประกอบการตัดสินใจลงทุนได้ (ข้อ