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 concerning entity’s ability to continue as a going concern (paragraph........); ( 5.2 An uncertainty relating to the future outcome of exceptional litigation or regulatory action (paragraph
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
apply) ( 5.1 Using of going concern assumption appropriate but a material uncertainty exists (paragraph number.......) ( 5.2 An uncertainty relating to the future outcome of exceptional litigation or
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