prescribed rules. Clause 34/15 The following financial statements of the applicant shall be accurate, reliable and in accordance with the regulations under Clause 35: (1) In case where the financial statements
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 earnings benchmarks extensively documents that market rewards firms reporting a string of consecutively earnings increases. To date, it is still unclear what an earnings string really means. This paper empirically provides rational explanations for this phenomenon by investigating whether the increment...
long term, especially during the transition to a low-carbon economy for a climate-resilient future. Climate change-induced natural disasters have become more frequent and intense. Aside from direct
various channels, thus ensuring that electronic financial services provided by financial institutions, including commercial banks, are effectively resilient to cyberattacks. 2. Unemployment and
that timely and reliable disclosure, including disclosure made on an ongoing basis as laid out by IOSCO standards, is both necessary and desirable. Full adoption of internationally recognised accounting