Detecting Corporate’s Earnings Manipulation in Thailand Corporate Governance Attributes and Audit Report Timeliness: Mediating Role of Corporate Disclosure and Transparency and Moderating Role of
× 𝐸𝑉𝐴𝑅𝑖𝑡) + 𝛽6(𝐸𝑃𝑆𝑖𝑡 × 𝐷𝐸𝑖𝑡) + 𝛽7𝐵𝑉𝐸𝑖𝑡 + 𝜀𝑖𝑡 (1) Where 𝑃𝑅𝐼𝐶𝐸𝑖𝑡 is fiscal quarter-end’s stock price. 𝐸𝑃𝑆𝑖𝑡 is earnings per share. 𝑆𝑇𝑅𝐼𝑁𝐺𝑖𝑡 is an indicator variable that
, dealers and underwriters whose licenses are limited to investment units (LBDU operators). Under the proposed revision, IA, and LBDU operators will have to comply with the capital requirements variable to
issuance and offering of debt securities. Key areas of discussion encompassed the enhancement of information disclosure to investors, with a specific emphasis on augmenting speed, clarity, timeliness, and
approval of the Cabinet, excluding currencies. “variable” means any exchange rate, interest rate, financial index, securities index or any other variables as specified in the notification of the SEC with the
/timeliness of the research • Evaluation of the objectivity and independence of the recommendations 10 MATERIALITY Governance Climate Change Location Company-specific Sector/Industry Investment Horizon CFA
ขายหลักทรัพย์ การค้าหลักทรัพย์ และการจัดจำหน่ายหลักทรัพย์ที่เป็นหน่วยลงทุน (LBDU) โดยให้การดำรงเงินกองทุนอยู่ในรูปแบบผันแปร (variable capital) ตามรายได้หรือค่าใช้จ่ายของการประกอบธุรกิจ เพื่อให้สะท้อน
, excluding currencies. “variable” means any exchange rate, interest rate, financial index https://www.sec.or.th/TH/Documents/ActandRoyalEnactment/Act/translate-deri.doc (Translation) arising from or related to