Intro to Impact Flow An Introduction to Impact Flow Impact Management and Measurement Tool Inspire Incubate Invest Spread insightful inspirations and build learning networks through a combination of

. SKILLS AND BEHAVIOURS, i.e. will C. ATTITUDES, CONFIDENCE AND MOTIVATIONS 1. Basic investing principles and concepts • Explain the difference between saving and investing. • Explain the difference between

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

The fast changing situation and high uncertainty due to external factors, especially the Covid-19 pandemic and digital disruption, affect several sectors, which in turn influences developmental

INVESTOR CONSIDERATION #1 23 Quality of diversity Family influences INVESTOR CONSIDERATION #2 24 Look out for news of misbehaviours Misconduct of family members INVESTOR CONSIDERATION #3 25 Return of capital

that firms use RTOs as a short- cut to listings after review of regulation, analysis of characteristics, and readings of motivations to conduct RTOs in circulars. • Short-term positive CAR and improved

Worraphan Trakarnsirinont Weerapong Kitiwong Department of Accounting, Faculty of Business Administration Chiang Mai University Motivations • Financial VS. Non-financial information • Sustainability

CONFIDENTIAL. FOR PROFESSIONAL INVESTORS ONLY. OTHER INFLUENCES 6 1. Governments: As part of its Nationally Determined Contributions (NDCs), Thailand has targeted a 20% decline in projected greenhouse gas

ถาบนัวทิยาการจดัการ มหาวทิยาลยัเกษตรศาสตร ์วทิยาเขตศรรีาชา 1 Content 01 02 03 04 05 06 Motivations Research Objectives Research Framework and Literature Research Design Results Conclusions 2

influences the buy-sell asymmetry of (permanent) price impact” – Asymmetry in price impacts decreases with the stocks’ historical performance. (Saar, 2001)  never been empirically tested. Background on Price