% and 67% of RTO firms in Singapore and Thailand use mixed mode payment involving combination of share swap with cash/warrants is indicative of incoming firm’s concern of valuation uncertainty and

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

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

........).  5. Have emphasis of matter paragraphs resulting from (can choose more than one): ฆ 5.1 An uncertainty concerning entity’s ability to continue as a going concern (paragraph........); ฆ 5.2 An

of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered

economics’ slowdown is expected to continue in 2Q19 since the negative impacts remain unsolved. The global economic is expected to be pressured from an uncertainty of the USA-China Trade War. New government

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

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

with high uncertainty. Therefore, the audit quality will vary in relation to this AQI. (3) Staff per partner ratio is between 4 to 33 (the mean is approximately 14), and staff per manager ratio is

related to digital assets in the future. Significant and recurring deficiencies arising from the inspection of auditor’s engagement, e.g., revenue recognition, going concern and provisions of allowance for