to submit PE Trust-1 Report to the SEC office within 15 days as from the end of the financial period of the trust, but since such tax incentive may attract a growing number of PE trust establishments

which the possible effects on current period’s figures exist, where: ( 2.3.1 corresponding figures contain material misstatements but there is no effect on current period’s figures (paragraph

imposed by management (paragraph........). ฆ 2.3 Corresponding figures contains or may contain material misstatement which the possible effects on current period’s figures exist, where: ฆ 2.3.1

period, as previously issued, included a qualified opinion, a disclaimer of opinion, or an adverse opinion and the matter which gave rise to the modification is unresolved ( 2.3.1 corresponding figures are

same period 2016. The estimated loss that may incur on the sale of this Investment was recognized as loss on impairment of the investment in the current period’s Financial statements Baht 92.66 million

same period 2016. The estimated loss that may incur on the sale of this Investment was recognized as loss on impairment of the investment in the current period’s Financial statements of Baht 46.91

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

with EPS from the same quarter of the prior year. The sample utilized firms-quarter observations covering a period from 1971 to 2014 to construct a testing period from 1976 to 2014. Nevertheless, sample