is not a good proxy for uncertainty of future earnings. 22 before, I include year fixed effects, industry fixed effects, and I cluster standard errors by year and firm. As indicated in hypothesis I
Quantitative methods in accounting research A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals Sarayut Rueangsuwan Kasetsart University SEC Working Papers Forum 19th
. Shareholders’ equity decreased 100,725 baht compared to the last year due from adjustment of beginning retained earnings as a result of the adoption of the new financial reporting standard in year 2020. From the
effort, KBank was able to expand our customer base to low- income regular employees. In parallel, we launched the K-Express Cash campaign offering zero-percent interest to new customers using the KBank
, karaoke room, ice skate rink and equipment. The effect from the adoption of Thai Accounting Standard, New financial reporting standards and Changes in accounting policies from 1st January 2020 Thai
from increase the right-of-use assets as a result of the adoption of the new financial reporting standard in year 2020 and increase investment in technology and information system. 2. Total liabilities
timely manner. Impact from Changes in Accounting Policy From 1 January 2020, the Group has adopted Thai Financial Reporting Standard - Financial instruments group and Thai Financial Reporting Standard No
measurement of financial assets and financial liabilities, impairment of financial assets and general hedge accounting as well as leases standard (TFRS 16). However, the Company has not restated the comparative
measurement of financial assets and financial liabilities, impairment of financial assets and general hedge accounting as well as leases standard (TFRS 16). However, the Company has not restated the comparative
standard of the state. The group also seeks the assurance from the government agency and has already received the Amazing Thailand Safety & Healthy Administration (SHA) standard from the Tourism Authority of