Promotion Operation Review ... 1 The effect of natural disaster on earnings management Supavinee Jevasuwan Kasetsart University SEC Working Papers Forum 19th August 2015 2 Research Question 3

disclosure in Thailand is relatively low as compared to that of European countries. Research questions 6 ⊷ (1) What is the level and pattern of the ESG scores of listed companies in the IMT-GT during 2013 to

Nuzzo, Head of Fixed Income PRI https://www.facebook.com/pages/Principles-for-Responsible-Investment/434366556638201 http://www.linkedin.com/company/262774?trk=tyah&trkInfo=tas:principles%20for%20r,idx:1

management, and favorable industry outlook. Risk Intensity Ranking Best-in-class Environmental Moderate Risk Social Moderate Risk ✓ Governance Moderate Risk 85 90 95 100 105 110 O c t- 1 9 N o v -1 9 D e c -1

also appreciate helpful comments received from Ole-Kristian Hope, Sonia Konstantinidi, Peter Pope, and seminar participants at the University of Exeter and the University of the West of England. 2 1

products (i.e., annuities), tax-efficient allocation decisions, and a portfolio optimization that includes a proxy for the investor’s implicit and/or explicit liabilities. Each of these five Gamma components

available from the British Library ISBN 978-1-907387-13-5 ICGN Statement of Principles for Institutional Investor Responsibilities About ICGN An investor-led organization of governance professionals, ICGN’s