obtained from dispersion of analysts’ forecasts (Gebhardt et al., 2001; Gode and 21 of (ex post) future twenty quarters’ (five years) percentage changes in quarterly earnings per share. A quarterly EPS
SEC Classification : ใชภ้ายใน (Internal) I. Introduction The issue of gender diversity on corporate boards of directors has gained prominence in recent decades (Adams & Ferreira, 2009; Arun et al., 2015
(Luypaert and Van Caneghem 2014). Theoretically, an audit can be viewed as an economic goods or a professional service process (Knechel et al. 2020). Introduction Economic goods viewpoint Professional
Marsden, 2015; Nian and Chuen (2015); Gafar et al., 2021) 4 Background(Cont.) •Support combine Cryptocurrency to Portfolio •Low correlation with traditional assets(Krückeberg and Scholz, 2019) • Improve
characteristics (Matsumoto, 2002) - Institutional ownership - Reliance on implicit claims with their stockholders - Value-relevance of earnings Natural disasters (such as hurricanes: Byard et al. 2007
-economy-startup-50cc72f2e37b Cormier and Magnan (2007) Berthelot, Coulmont, and Serret (2012) Kaspereit and Lopatta (2014) De Klerk, De Villiers, and Staden (2015) Ratanacharoenchai et al. (2017) Naimy et
overhang” reduces investment levels by 1-2% for each percent increase in leverage ratios (Hennessy et al., 2007). 3 https://go.microsoft.com/fwlink/?linkid=2006808&clcid=0x409 SEC Classification : ใชภ้ายใน
% 110% 120% Pe rc en ta ge o f T ot al D is tr ib ut io n Range of Replacement Rates (Max - Min) obtain from strategically timing the start of Social Security benefits (e.g., delaying the initial claiming
price (Biais et al., 1999; Cao et al., 2000; Davies, 2003). • Call auctions at the pre-opening represent the market's collective view and contribute to the price discovery process (Amihud & Mendelson
c t a t i o n s T h e o r y ( M u t h , 1 9 6 1 ) E c o n o m i c V a l u e A d d e d Disclos ure E a r n i n g s P e r s i s t e n c e + Ha et al. (2020) + Meliyanti and Hendriyenni (2019) - Teoh et