Investor Code Working Group, which comprises the representatives from the SEC and the AIMC, is preparing the Code to be used as a framework for laying out policies and guidelines for operating business based
The ASEAN Capital Markets Forum (ACMF) today approved the ACMF Annual Implementation Plan 2016 (Annual Plan 2016), which sets out ACMF?s immediate priorities for the year, during its 24th meeting
Following the discussion with TFAC on 13 March 2020, SEC submitted a letter to TFAC on 17 March 2020 to propose an issuance of accounting guidelines in response to the COVID-19 situation that could affect the preparation of financial statements of listed companies. The main objective of the guidelines is to ensure clarity of application of accounting standards in financial statements of listed companies during the crisis and mitigate potential impacts on business operation. The two acc...
affecting the development of securities businesses in the capital market, both in Thailand and aboard, in order to lay out the landscape, securities business structure, policies and directions for promoting
to firm value ultimately. 9 Dechow et al. (2010) point out that earnings persistence, a proxy for earnings quality, depends on firm fundamentals and accounting system. 11 Lev and Thiagarajan (1993
sufficient liquidity to carry out the share repurchase project as disclosed. Such act was deemed a dissemination of false information or details that could materially mislead the public and investors about
lacked retained earnings or sufficient liquidity to carry out the share repurchase project as disclosed. Such act was deemed a dissemination of false information or details that could materially mislead
been fully utilized. Furthermore, STARK lacked retained earnings or sufficient liquidity to carry out the share repurchase project as disclosed. Such act was deemed a dissemination of false information
. Furthermore, STARK lacked retained earnings or sufficient liquidity to carry out the share repurchase project as disclosed. Such act was deemed a dissemination of false information or details that could