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
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
that firms cannot carry positive earnings growth to infinity. Future growing earnings seem not capable of explaining market rewards related to a longer series of earnings trend. Yet, firm fundamentals
suffer loss.Failure to give proper investment advices on generally accepted professional standards, guarantee returns from investment and failure to carry out order of the client were in violation of the
Business Development, Ministry of Commerce, shall be authorized to make a change of and an addition to wordings in order to comply with the order of the registrar as well as carry out any necessary or
SEC has issued the rules permitting the derivatives business operators or derivatives agent to carry out capital market product trading service in accordance with the Portfolio Advisory and Program
in becoming the wealth advisor.The wealth advisor may choose to carry out the wealth advice services according to its business model within the scope of the license obtained and must have the