?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

resource, the evaluation results are profoundly satisfactory. It is the reflection of the perseverance and prudence of the audit firm’s leader, as well as its personnel, to collaboratively remediate the

in 2016 and 2017 showed that the majority of the firms’ leaders focused more on the root cause analysis of the deficiencies, which clearly manifested their perseverance and attention to improving and

sector agreed that progress in technology has played an important role in causing businesses to adapt and prepare to handle the expectations of investors in accuracy, speed of service and the need to

international expertise and reliability, to study the changing landscape, opportunities, challenges and potential impacts on securities businesses including how businesses adapt in response to changes under the

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

agencies stand ready to consider various options and will publish further guidelines in relevant matters for listed companies to adapt for handling the situation,” said Ms. Ruenvadee

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

ตอบแทนให้สอดคล้องกับเป้าหมายของผู้ลงทุนภายใต้ความเสี่ยงที่สามารถยอมรับได้แล้ว ควรมีความสม่ำเสมอ (performance persistence) ในการรักษาระดับผลการดำเนินงานแต่ละปีให้สูงกว่า ผลตอบแทนการลงทุนมาตรฐาน โดยผลการ

it easier and more cost-effective for shareholders to have their say in the company?s decision-making with regard to business operation and relevant issues. We wish to see listed companies adapt these