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
). Changes in foreign currency exchange rates had a minor impact on the revenue recognition in Thai baht terms in the current quarter (Table 1). To minimize the impact of COVID-19 in the second quarter of 2020
Increase / (Decrease) 2.82 0.70 Total Liabilities - Restated 34,784.91 37,811.27 Equity Total Equity - Previously Reported 63,281.18 62,452.77 Retained Earnings Increase / (Decrease) (3,109.45) (3,041.29
Liabilities - Restated 34,784.91 37,811.27 Equity Total Equity - Previously Reported 63,281.18 62,452.77 Retained Earnings Increase / (Decrease) (3,109.45) (3,041.29) Other Components of Equity Increase
world economic growth and the customer's sales growth. reviewQ419.xlsx MD&A 2019 24/02/2020 The groups sales revenue are in foreign currency (primarily USD) and USD currency costs are approximately 60
funds section of the balance sheet. There is no cash affect concerning its movement. For Hana being an export group of companies the currency movements cause volatility in earnings due to effects on the
in foreign currency exchange rates. This resulted in basic earnings per share of Bt0.23 for the first quarter of 2019. Total Asset Total assets as of March 31, 2019 amounted to Bt17,775 million
and Y-o-Y due to the effect of a change in foreign currency exchange rate and an increase in the cost of goods sold. The higher cost of goods sold was due to a decrease in production capacity
Promotion Operation Review ... 1 The effect of natural disaster on earnings management Supavinee Jevasuwan Kasetsart University SEC Working Papers Forum 19th August 2015 2 Research Question 3
1,703.23 1,470.68 232.55 15.8 Gain (loss) on foreign exchange 38.03 (344.10) 382.13 111.1 Profit attributable to owner of the Company 1,741.26 1,126.58 614.68 54.6 Earnings per share (Baht) 1.20 0.78 Fuel