A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals* Sarayut Rueangsuwan † Kasetsart University, Thailand August 2015 Abstract Prior literature on meeting or beating

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

allowance for doubtful account by Baht 3.14 million. According to the announcement of the Securities and Exchange Commission (SEC) No. SEC. Jor Tor -1 (Wor) 23/2563 re: Measurement on the disclosure of

Building Confidence in the Capital Market No. 127/2017 SEC extends the deadline for PACE clarification of the fair value measurement of its investment Bangkok, 8 December 2017 – The SEC has granted

restated its financial statements for the same period of the previous year after the fair value measurement of the identifiable assets acquired and the liabilities assumed at the acquisition date, and the

Building Confidence in the Capital Market No. 115/2017 SEC notifies PACE to clarify the fair value measurement of its investment Bangkok, 16 November 2017 – The SEC has notified Pace Development

measurement in several countries resulting a significant decrease across economic activities which expected a deep economic deceleration throughout the year. During the last period shrinking economy impacted

measurement in several countries resulting a significant decrease across economic activities which expected a deep economic deceleration throughout the year. During the last period shrinking economy impacted

. Classification and measurement of financial assets The Company reclassified of financial assets and financial liabilities to be consistent with the business model and management of the Company's assets and

situation as of the date these financial reporting standards were initially adopted. 1. Classification and measurement of financial assets The Company reclassified of financial assets and financial