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
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
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
equivalent alpha), which represents a significant improvement in portfolio efficiency for a retiree. Unlike traditional alpha, which can be hard to predict and is a zero-sum game, we find that Gamma (and Gamma
seem outperforming the traditional cap-weighted. Source: Bloomberg, complied by Research Department of Thai SEC - 5 10 15 20 25 Fundamentals Equal Multi Factor Dividend Market Cap Price U.S. equity ETFs
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
Centre (SBPAC). This is to encourage Thai people of Chinese descent in such provinces to celebrate Chinese New Year similar to Thai Buddhist and Muslims in case of traditional and religious holiday
increased .In addition the Social security revenue of subsidiaries decreased because of the uncertainty of the payment system of Social security office. 2. Cost of hospital operations & Administrative
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
(Traditional Thai Food, Snack and Frozen) recorded its revenue of Baht 359.5 million which 1.2% increased from Q2/2016 or in Baht 4.4 million. - Seafood business recorded its revenue of Baht 235.8 million which