to be less informative or even uninformative. However, there has been doubt about whether expanded audit reports with KAMs are really informative to investors. Contributions This study provided the
become WEH shareholders, and the existing WEH shareholders would become NUSA shareholders. After considering the clarifications submitted by NUSA, the SEC identified ambiguity in various reasonings. For
rewards attached to meeting or beating benchmarks may be attributable to lower uncertainty of future payoffs which, in turn, induce investors to lower required rate of return. 2.4 The Interrelation of
introduce several variables intended to control for the firm’s specific characteristics and other macroeconomic shocks and uncertainty. ❑ Following prior literature on political risk and firm value, we
37.36 - 40.92 million baht, (2) the business to be acquired has not made any profits, (3) there is uncertainty in the operating results of the event organization business, and (4) NBC may be exposed to
uncertainty concerning entity’s ability to continue as a going concern (paragraph........); ( 5.2 An uncertainty relating to the future outcome of exceptional litigation or regulatory action (paragraph
........). 5. Have emphasis of matter paragraphs resulting from (can choose more than one): ฆ 5.1 An uncertainty concerning entity’s ability to continue as a going concern (paragraph........); ฆ 5.2 An
(Volatility, Uncertainty, Complexity, Ambiguity: VUCA) รวมทั้งการเปลี่ยนแปลงอย่าง รวดเร็วของเทคโนโลยีและนวัตกรรม คณะกรรมการบริษัทจดทะเบียนจึงมีบทบาทสำคัญในการสร้างความ เข้มแข็งและภูมิคุ้มกันซึ่งจะนำให้บริษัท
newspapers. Baker, Bloom, and Davis (2016), for example, develop an index for economic policy uncertainty (EPU) by analyzing uncertainty-related words in newspapers using textual techniques. Their text-based
the followings: Low level of involvement in audits by engagement partners and EQCRs Incomplete audit manuals and audit programs as required by the new auditing standards. Incompetent EQCRs in the