return due to resolution of uncertainty. 7 Their findings suggest that positive earnings changes imply lower risk as uncertainty is resolved. Nekrasov and Shroff (2009) propose a model in which expected

formulate government policy and suggest corporate action and to facilitate firm value in emerging market countries at times of heighten GPR. 6 ❑ Sample consists of firms from 14 emerging countries classified

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

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

(Volatility, Uncertainty, Complexity, Ambiguity: VUCA) รวมทั้งการเปลี่ยนแปลงอย่าง รวดเร็วของเทคโนโลยีและนวัตกรรม คณะกรรมการบริษัทจดทะเบียนจึงมีบทบาทสำคัญในการสร้างความ เข้มแข็งและภูมิคุ้มกันซึ่งจะนำให้บริษัท

careful. However, several instances found during our inspections seemed to suggest otherwise, especially regarding the insufficiency of audit evidence to support its conclusions, inappropriate procedures

towards elevating the quality control system. The overall evaluation results that steered in the ‘better’ direction suggest the leader’s concentration and prioritization in the improvement of audit quality

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

become WEH shareholders, and the existing WEH shareholders would become NUSA shareholders.  After considering the clarifications submitted by NUSA, the SEC identified ambiguity in various reasonings. For