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
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
uncertainty relating to the future outcome of exceptional litigation or regulatory action (paragraph........); ฆ 5.3 A major catastrophe that has had, or continues to have, a significant effect on the entity’s
cash-holdings and use higher financial leverage in response to heighten country-specific idiosyncratic GPR, amid the higher uncertainty in future cash flow. ❑ No significant impact on firms’ investment
consumption. Private investment also contracted due to a decline in both domestic and foreign demand. Meanwhile, businesses must maintain liquidity to cope with future uncertainty. Against this backdrop
uncertainty regarding future revenue recognition 11. Opinion of the Audit Committee and/or the Directors which are different from the opinion of the Board according to item 10 Audit Committee and/or the all
. With high operating expenses and there is still uncertainty regarding future revenue recognition 11. Opinion of the Audit Committee and/or the Directors which are different from the opinion of the Board
evaluates that there is a remain uncertainty about the future utilization of the related benefit, because they relate to a large amount of historical data and documents. Therefore, for reasons of
asset in the statement of financial position. The Company will gradually recognize these benefits in the future, when the Company decides that the uncertainty has diminished, which will be when the
the deferred tax benefits as much as possible within 2020. However, the Company evaluates that there is the remaining uncertainty about the future utilization of the related benefit because they relate