%) 3.Others Income 29.91 21.76 14.40 4.Income from sales unused land 132.59 5.Selling &Admin Expenses , Interest Exp. 205.96 210.06 236.38 6.Corporate Tax 59.92 35.39 45.42 7.Net Profit Before Reserve

%) 3.Others Income 20.64 29.91 21.76 4.Income from sales unused land - 132.59 5.Selling &Admin Expenses , Interest Exp. 239.98 205.96 210.06 6.Corporate Tax 43.77 59.92 35.39 7.Net Profit Before Reserve

period last year, which could be largely attributed to the factors as follows : 1. The company had increased other income from gain on sales of the unused land of Baht 193.65 million. 2. The company had

characteristics (Matsumoto, 2002) - Institutional ownership - Reliance on implicit claims with their stockholders - Value-relevance of earnings Natural disasters (such as hurricanes: Byard et al. 2007

unused equipments and create maximum benefits for the Company and its subsidiaries, CCMY sold unused equipments to KPPH. 2nd transaction Partners of Contract Seller: Cal Comp (Malaysia) SDN. BHD. (“CCMY

cash with 30 days of credit term The reason In order to reduce outstanding of unused equipments and create maximum benefits for the Company and its subsidiary, CCET sold unused equipments to KPPH. 2nd

decreased revenue and increased expense from reservation of allowance for impairment losses of unused machine and doubtful accounts, (2) decreasing ratio of dividend payment for the year of 2016. Mr

expense from reservation of allowance for impairment losses of unused machine and doubtful accounts, (2) decreasing ratio of dividend payment for the year of 2016. Mr. Chana had accessed the information

are sustainably different from the underlying financial version of the agency theory. It assumes that each stakeholder is a part of implicit and explicit contracts that can contribute to a corporation

implicit in the methodology but have been clarified through notes Web pages that facilitate dissemination Research highlights on the credit implications of ESG trends and factors ESG- specific conferences or