× 𝐸𝑉𝐴𝑅𝑖𝑡) + 𝛽6(𝐸𝑃𝑆𝑖𝑡 × 𝐷𝐸𝑖𝑡) + 𝛽7𝐵𝑉𝐸𝑖𝑡 + 𝜀𝑖𝑡 (1) Where 𝑃𝑅𝐼𝐶𝐸𝑖𝑡 is fiscal quarter-end’s stock price. 𝐸𝑃𝑆𝑖𝑡 is earnings per share. 𝑆𝑇𝑅𝐼𝑁𝐺𝑖𝑡 is an indicator variable that
for doubtful receivables, effective tax rate, order backlog, labor force, LIFO earnings, and audit qualification. 6/29/2015 23 Empirical Test – Q2 • Each fundamental signal is binary variable. I assign
Limited and its subsidiary for the first quarter ended 31 March 2018 represented a loss before the provision for doubtful accounts of Baht 3.72 million. Inclusive of the provision for doubtful accounts of
allowance for doubtful accounts in accordance with the Company's accounting policies. Jay Mart Group has been growing and expanding the business which also effecting for the future growth as well as
recognized doubtful account increased amount of 856.74 million Baht from the same period last year which is estimated from unpaid debtor. Such estimation are based on the Company’s regulations related
43.79 Million baht. Due to in Quarter 1- 2018, there has been Reversal of allowance for doubtful accounts of trade accounts receivable (related company) as amounting of 14.12 Million Baht thus payback in
management is more concise and cost control is based on estimates. 2. Allowance for doubtful accounts (transfer back) (2.27) with last year at (69.68) million baht which decrease 67.40 million baht or (96.73
due to the increased of machine repairing expense and legal & other consulting fees. In addition, the company has recognized doubtful account increased amount of 241.80million Baht from the same period
, dealers and underwriters whose licenses are limited to investment units (LBDU operators). Under the proposed revision, IA, and LBDU operators will have to comply with the capital requirements variable to