evidence shows that there exists a discontinuity in reported earnings distribution around three earnings benchmarks, i.e. zero earnings, previous period’s earnings, and analyst consensus earnings forecasts
that such redemption may cause liquidity problem to the mutual fund and thus affects other unitholders. For, funds of funds and feeder funds investing in large overseas funds, however, the redemption may
Integrated Reporting Council (IIRC)’s Framework that has been developed by a consensus process involving companies, investors and other stakeholders to achieve a common framework for holistic company
public accountant 2. Applicant’s biodata and details 3. Certification from the leader of the audit firm 4. The audit firm’s information and relevant details 5. The audit firm’s certification and consensus
UNOFFICIAL TRANSLATION PAGE 12 Certification and Consensus of Audit Firm Date ........ Month ....................... Year ............... Dear Secretary-General of the Office of the Securities and
UNOFFICIAL TRANSLATION Certification and Consensus of Audit Firm Date ........ Month ....................... Year ............... Dear Secretary-General of the Office of the Securities and Exchange
Form 61-2F Certification and consensus of audit firm Date ........ Month .......................... Year ............... Dear Secretary General of the Securities and Exchange Commission of Thailand
. • Existing “information asymmetry” problem and agency costs. • Conflicts in the contracts between shareholders & bondholders • From managers’ views (acting on shareholders’ behalf), creditors benefit more
, 2001; Jiao, 2010). Despite much research on CSR effects, the direction of the impact of CSR on firm value is ambiguous and no consensus exists in the empirical literature. There seems to be more support