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
to be less informative or even uninformative. However, there has been doubt about whether expanded audit reports with KAMs are really informative to investors. Contributions This study provided the
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
companies on interesting topics, e.g., the use of technology in the accounting field, the roles and responsibilities of the CFOs in an effective and transparent communication with the stakeholders. Over the
introduce several variables intended to control for the firm’s specific characteristics and other macroeconomic shocks and uncertainty. ❑ Following prior literature on political risk and firm value, we
realized losses, consistent with realization effect by Imas (2016). Well-developed hypotheses. Well executed analyses. Useful and interesting dataset. Policy implications. A few comments for
newspapers. Baker, Bloom, and Davis (2016), for example, develop an index for economic policy uncertainty (EPU) by analyzing uncertainty-related words in newspapers using textual techniques. Their text-based
uncertainty of US economic policy. But, the global economy trend as continued to improve. Thai economy is growing as slowly which the tourism and exports were driving force in past time. Including, the income
uncertainty of US economic policy. However, the global economy has continued to improve. Thai economy is growing as slowly which the tourism and exports were driving force in the first half year. Income and
concerning health and esthetics. 2. Overview of operating results in the Quarter 3’2018. Although the global economy as risk from international of political tensions and economic, and the uncertainty of US