predictions, projections, or forecasts on the economy, securities markets or the economic trends of the markets are not necessarily indicative of the future or likely performance of Eastspring Investments or

not forecasts or predictions, but tools to describe potential pathways that lead to a particular outcome or goal. Stress tests: process of evaluating a number of statistically defined possibilities to

between CSR and financial performance. Crisostomo et al. (2011) utilize CSR data of 78 non- financial Brazilian firms over the period of 2001 to 2006 and their estimations of panel regression models show

Activity report 2015 En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 Contents Executive Summary ....................................................... Quality Assurance Review Panel ................................... Activities for Enhancing Audit Quality ............................ Summary of Audit Inspection Results A. Firm Level ............................................................ B. Engagement Level ..........................

news more periodically through twitter. • Consistent with predictions of Trueman (1997). Strategic Tweeting Behavior: Industry Competition • Increase in return skewness as a result of tweeting for firms

, the accounting figures supported more accurate profit and cash flow forecasts as well as more useful for predicting positive future stock returns.  In case of China, the study found no relationship

reported earnings objective - to avoid loss - to increases in annually earnings - to meet analysts’ earnings forecasts 4 Motivations to Manage Earnings Internal factors External factors Firm’s

& Implications Negative Green Bond Premiums exist in both Asia-Pacific Markets and European Markets Note : * indicates significance at the 95% level / In In all estimations, a common probability support of the

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

333/3 Viphavadi Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel: +66 1207 or +66 2695 9999 Fax: +66 2695 9660 e-mail: info@sec.or.th BU I L D ING BR IDGES INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 BUILDING BRIDGES Securities and Exchange Commission, Thailand Securities and Exchange Commission, Thailand Contact Information  This report is available for download on the SEC website: www.sec.or.th  For more information, p...