to be less informative or even uninformative. However, there has been doubt about whether expanded audit reports with KAMs are really informative to investors. Contributions This study provided the
rewards attached to meeting or beating benchmarks may be attributable to lower uncertainty of future payoffs which, in turn, induce investors to lower required rate of return. 2.4 The Interrelation of
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
........). 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
(Volatility, Uncertainty, Complexity, Ambiguity: VUCA) รวมทั้งการเปลี่ยนแปลงอย่าง รวดเร็วของเทคโนโลยีและนวัตกรรม คณะกรรมการบริษัทจดทะเบียนจึงมีบทบาทสำคัญในการสร้างความ เข้มแข็งและภูมิคุ้มกันซึ่งจะนำให้บริษัท
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
the followings: Low level of involvement in audits by engagement partners and EQCRs Incomplete audit manuals and audit programs as required by the new auditing standards. Incompetent EQCRs in the
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
increased downside risks from external factors such as uncertainty in the U.S. economic policies may affect international trade, the slowdown of the Chinese and the EU economies and etc. According to the Bank