Detecting Corporate’s Earnings Manipulation in Thailand Corporate Governance Attributes and Audit Report Timeliness: Mediating Role of Corporate Disclosure and Transparency and Moderating Role of

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

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

(proxied by post earnings announcement drift and standard deviation of returns). • This is especially true for low-visibility firms. • This reduction in information asymmetry is the result of increased

Promotion Operation Review ... 1 The effect of natural disaster on earnings management Supavinee Jevasuwan Kasetsart University SEC Working Papers Forum 19th August 2015 2 Research Question 3

- (132) 224 310 216 (30) 38 224 Other non-current liabilities 561 - (2) - 559 561 (2) - 559 Equity Retained earnings unappropriated 1,516 (6) (515) 1,398 2,393 1,557 (460) 1,106 2,204 Other components of

of exploring and gathering documents and evidence as well as more information from overseas authorities for valuation of overseas investment.  The SEC therefore allowed VTE to submit the audited

. Drafting single form is based on the principle of gathering necessary and sufficient information to ensure provision of appropriate services in compliance with the law, and to provide ease of filing for

the countermeasures taken by the government to control social gathering activities, including travel restrictions and the closure of venues considered high-risk areas, the Thai economy in 2020 is

statements. The request was made on the ground that the independent financial advisor is in process of exploring and gathering documents and evidence as well as more information from overseas authorities for