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

The fast changing situation and high uncertainty due to external factors, especially the Covid-19 pandemic and digital disruption, affect several sectors, which in turn influences developmental

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

(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

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

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

attempt to adapt to the ever-changing business environments and transactions that are becoming increasingly complex, it is crucial that accounting professionals, especially auditors, possess qualities that

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