documented for the assigned ratings, especially when the evaluations were exceedingly positive or negative and when adjustments were made to the final evaluations. To build a strong internal culture that
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...
dissemination of the results of the root cause analysis on audit adjustments proposed by auditors to listed companies in order to communicate and motivate listed companies’ executives and audit committees to
to the then-newly adopted auditing standards, for which the firms’ audit manuals, audit programs, and staff training had still been under adjustments. Consequently, in the 2nd audit quality inspection
in the number of not exceeding 12,000,000 shares. In case that there are adjustments in exercise price, exercise ratio and the method to calculate the adjustment of exercise price and exercise ratio
exceeding 12,000,000 shares. In case that there are adjustments in exercise price, exercise ratio and the method to calculate the adjustment of exercise price and exercise ratio, as described hereinafter
right adjustments for CCET-WB A. Exercise price shall be adjusted as follows: Price 1 = Price 0 x [(A x MP)+BX] [MP x (A+B)] = 3.38 x [(4,554,643,575 x 2.74) + (486,000,000)] [2.74 x (4,554,643,575
together with interest cost saving. This was despite a 9.1% increase in gas cost per unit. The adjustments on NNP in Q3’2019 were primarily attributable to: • An unrealized gain on exchange rate of Baht 197
mentioned together with interest cost saving. The adjustments on NNP in 2019 were primarily attributable to: • An unrealized gain on exchange rate of Baht 730 million, mainly from the balance of US dollar
TV, print, magazines, etc. , combined with the ongoing development of new products and menu offerings. Additionally, the overall sales revenues increased also because of price adjustments made for the