management override of control. Research design : Tones of KAMs 363 different words in KAMs sections are categorized into five-word categorizations: uncertainty, litigious, negative, positive, and neutral
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
is not a good proxy for uncertainty of future earnings. 22 before, I include year fixed effects, industry fixed effects, and I cluster standard errors by year and firm. As indicated in hypothesis I
Profit excluding FX impact and Extra item /3 Deferred revenue from assets monetization to WHABT in 2015 which recognized in the first quarter of 2019 as a result of accounting standard adjustment (TFRS 15
Regarding to an uncertainty of COVID-19 situation, which will impact various dimensions of business, the Company has implemented guidelines that emphasizes on cleanliness and highest safety standard in
organization levels were controlled following the cost reduction initiative to combat COVID-19 situation. In addition, put off 2020 capital expenditure plan to prepare sufficient liquidity amidst uncertainty
Financial Reporting Standard (IFRS). The significant changes are summarized as follows: 2.1 TFRS 9 Financial Instruments The Company reclassified of financial assets and financial liabilities to be consistent
, the stated TFRS was adjusted in order for the contents to be equivalent to the International Financial Reporting Standard (IFRS). The significant changes are summarized as follows: 2.1 TFRS 9 Financial
loss from one-time expenses of THB 180mn from 1) impairment of assets, 2) loss on disposals/write-off of assets and 3) an adoption of new accounting standard (TFRS 16). This consequently led to the
-time revenue comply with accounting standard amount THB 2,796 mn which recognized in other income and THB 559 mn tax is recognized in the income tax expense. The transaction does not affect the Company’s