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
fundamentals, earnings persistence, and future earnings (e.g. Lev and Thiagarajan, 1993). More specifically, when investors observe a pattern of increasing earnings, they can infer that a firm has stronger
earnings and firm value (e.g. Lev and Thiagarajan, 1993; Abarbanell and Bushee, 1997; Tomy, 2012; Yao, 2014). • If fundamental information is manifested in earnings persistence or reflects earnings growth
PowerPoint Presentation SEC Capital Market Regional Seminar 2023 Relationship among Sustainability Disclosure, Earnings Persistence and Economic Value Added of Initial Public Offering Firms: An
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?Persistence of Equity Mutual Fund Performance in Thailand? evaluated whether or not the performance of Thai equity funds persist. Good mutual funds should provide both returns satisfying investment goals of
Promotion Operation Review ... 1 The effect of natural disaster on earnings management Supavinee Jevasuwan Kasetsart University SEC Working Papers Forum 19th August 2015 2 Research Question 3
Top Quintile from 2012 through 2014. Only four funds stay in Top Half from 2010 through 2014. Performance Persistence Over Three Consecutive 12-Month Periods Mutual Fund Category Fund Count at Start
ตอบแทนให้สอดคล้องกับเป้าหมายของผู้ลงทุนภายใต้ความเสี่ยงที่สามารถยอมรับได้แล้ว ควรมีความสม่ำเสมอ (performance persistence) ในการรักษาระดับผลการดำเนินงานแต่ละปีให้สูงกว่า ผลตอบแทนการลงทุนมาตรฐาน โดยผลการ
> Management of Mutual Fund > Dividend payment Regulations SHARE : Detail Content Management of Mutual Fund 17. Dividend payment A mutual fund may pay dividends from its retained earnings or net profits in