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

consisting of 2 phases with 8 stories had detail as follows Detail Phase 1 Phase 2 1.Total Units 141 Units 36 Units 2.Total Project Value * Cost Approach 228,447,600 Baht Income Approach 397,954,855.72 Baht

Value * Cost Approach 228,447,600 Baht Income Approach 397,954,855.72 Baht Cost Approach 62,663,815 Baht Income Approach 45,856,719.89 Baht 3.Project Progress Completed Construction 90 % and partial

, 2020 Cost Approach THB 62,150,000 2.The Valuation & Consultants Company Limited January 29, 2020 Cost Approach THB 63,826,896 Panjawattana Plastic PLC. 28 Moo 2, Tumbol Chaimongkol, Amphur Muang

!)* - %&> - '- ' % '& &> "0 ก $ก ก.A&'*Hก )* H - *$&# (Cost approach ) )* 14 - 2561 5. >>(ก I$ ก(4 - $4 * 32.37% "* '* ก,0 *' &'%& "0 ก ("* 85 ) ! "#! ก % %& '( 1. "./% -0 '$ 2,751,655 32.37 2

, plant and equipment for building from cost method to revaluation method to reflect appropriate present value. This change affects to the statements of financial position as at 31 December 2019 and the

.   ______________________ Note:   *Regulatory Guillotine refer to a rapid, transparent, and low-cost method coupling with stakeholder participation to review existing laws and

of Appraisal : Cost Approach Date of Appraisal : March 14, 2018 5. Share holding percentage of the companyior Prior to investment : none After investment : 32.37 % of the total issued and paid up

5.96 million compare with the same period of 2016 2. The Loss from impairment on investment in the separate financial statements by cost method Baht 47.76 million, which increased 100 % compare with the

in the separate financial statements which was estimated by cost method at 47.76 million baht, which increased by 100 % compare with the same period in 2016. Investments in joint ventures were