balance of an earnings string may shift in the direction of risk rather than growth as the string has prolonged. 6/29/2015 26 Empirical Tests – Q3 • Test of Future Profitability • Test of Future Earnings
; Aerts & Zhang, 2014) 5 Patterns of Earnings Management • Income minimization/ Taking a big bath - during periods of high profitability - during the crisis (Kousenidis et al. , 2013) - to avoid political
presented three research papers on ?Listed Company Assessment?. Dr. Vorapol Socatiyanurak, SEC Secretary-General said that the third SEC Working Papers Forum, organized under the MoU with four leading
Company Assessment?. Dr. Vorapol Socatiyanurak, SEC Secretary-General said that the third SEC Working Papers Forum, organized under the MoU with four leading business schools aiming to provide a platform
ways. Despite the fact that previous research focuses on future profitability, I highlight that future earnings uncertainty is capable of explaining market rewards given to firms having consistently
rubber, which is the main raw material cost for production. The Company's profitability in the second quarter of 2017 decreased from the same period of previous year, the return on total assets (ROA
profitability in the third quarter of 2017 decreased from the same period of previous year, the return on total assets (ROA) decreased from 2.60% to 1.58% and the return on equity (ROE) decreased from 3.33% to
with 20 or more years of service at 400 days of the latest wages instead of 300 days, as the Labor Protection Act No. 7 of the year 2019. The Company's profitability in the second quarter of 2019
the employees with 20 or more years of service at 400 days of the latest wages instead of 300 days, as the Labor Protection Act No. 7 of the year 2019. The Company's profitability in the second quarter
customers from their sufficient stock of goods. However, the Company expects that the sales in the third quarter will be better. The Company's profitability in the second quarter of 2018 decreased from the