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
an inaccuracy in gathering or processing data from which the financial statements are prepared and factual misstatement with no doubt (42%), and reclassification for presentation (40%). Incorrect
financial information is the foundation of a strong capital market, accounting professions in Thailand, such as accountants and auditors, play a critical role in providing reliable financial reports to 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
but are merely indications. For the avoidance of doubt, the eligible fund types of Thai Covered Funds classified by Thai laws and regulations are defined in Annex C to this circular. 3 For the avoidance
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
, together with its CHANEL brand (the "Brand") subsidiaries, which for the avoidance of doubt, excludes any non-Brand subsidiaries, such as Eres or Orlebar Brown, and wineries owned by the Group such as
considering the purchase of units of foreign collective investment schemes should understand the concept and principles of the foreign collective investment schemes. If you are in any doubt, you should consult
ฉบับไม่เป็นทางการและจัดท าขึ้นเพื่อเป็นข้อมูลอา้งอิงประกอบเท่านั้น For the avoidance of doubt, the English language version of the Sustainability Bond Guidelines published on the ICMA website is the