of listed companies during the COVID-19 outbreak. Due to the possibility of unpredictable outcomes, accounting estimates for the preparation of financial statements can be quite a challenge. In this

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 earnings benchmarks extensively documents that market rewards firms reporting a string of consecutively earnings increases. To date, it is still unclear what an earnings string really means. This paper empirically provides rational explanations for this phenomenon by investigating whether the increment...

will be unaffected by gender. 13 The gender binary disappears discussions of gender diversity (men, women, trans-people, gender-diverse people) will emerge for inclusion. What is the future of GESI

amounting to Baht 67 million and Baht 4 million, respectively. The loss was increased by Baht 63 million. Due to the unpredictable spread of Coronavirus (COVID-19), Baht depreciation against US Dollar during

economic front and greater political issues. Therefore, 2020 will be the most difficult and unpredictable year for the Company. For MACO, we expect the Company’s performance to be negatively affected by the

first quarter. As a result, the Group financial performance for the first quarter of 2020 has been largely unaffected by the outbreak situation. For the three- month period ended 31 March 2020, there were

revocation of an approval to be an appraisal company in capital market or a lead appraiser is unaffected on appraisal report, which has already been prepared or signed in if such report has complied with any

continue to be developed and adopted, tail-end risk remains unpredictable and potentially undiscovered. This may cause incorrect decisions that finally result in losses. The adoption of innovative

made sustainable development a core principle of business operations not only to mitigate risks that may affect our business undertakings, but also to brace for unpredictable, emerging risks and to

Activity report 2015 En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 Contents Executive Summary ....................................................... Quality Assurance Review Panel ................................... Activities for Enhancing Audit Quality ............................ Summary of Audit Inspection Results A. Firm Level ............................................................ B. Engagement Level ..........................