incremental to past earnings risk measure. That is, the risk measure in this study contains information about uncertainty of future performance which cannot be captured by traditional risk measure. Formally

audits, the financial statements, and the auditors through Key Audit Matters (KAMs). The traditional format of audit reports limited auditors’ risk communication to investors and was perceived by investors

additional investments in plant, machinery, and office renovations to improve production efficiency and reduce production cost, for the Company’s sustainable growth in the future. However, some investments

reflected in financial statements. Investors need access to information on how companies are managing such factors when assessing a company’s present and future valuation and the company’s ability to

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

make profit of Hello LED in the future, where the key assumptions are an estimated growth of income and expense calculated based on the results of operations in the past from the audited financial

calculated based on the discounted cash flow approach (DCF), as it is an approach which reflects the ability to make profit of Hello LED in the future, where the key assumptions are an estimated growth of

historical success, or the strategy team’s belief in future success, of any of the strategies is not indicative of, and has no bearing on, future results. Risk controls and other proprietary technology do not

an approach which reflects the ability to make profit of Hello LED in the future, where the key assumptions are an estimated growth of income and expense calculated based on the results of operations

branded product by 3rd party manufacture remains stable as last year. For sales by channel, traditional trade reduced by THB 73 million or 7% while modern trade and cash van increased by THB 63 million or