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
: 01/08/2554 วันที่ตอบ : 04/08/2554 คำถาม : Contract For Difference (“CFD”) เข้าข่ายเป็นสัญญาซื้อขายล่วงหน้า
of earning. Liquidity Premium: Asset with low liquidity require a risk premium Key Risk Factors 37 Best performing (%) Worst performing (%) Max difference (%) Year Variable selection Earnings -12.2
percentage change is a difference of current quarterly earnings and four quarters lagged number or same quarter prior year, scaled by the absolute value of four quarters lagged earnings. While I use ex-post
. Shareholders’ equity The total shareholders’ equity increased by 23 million Baht, due to the Company had unappropriated retained earnings increased. Analysis of financial status As of 30 June 2017, the Company
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
year. The quarterly comparison of its performance in different business categories is shown in the table below: (Unit: Million Baht) Third quarter 9-month period 2017 2016 Difference % 2017 2016
Baht, main reason came from the Company had unappropriated retained earnings during the nine-month period ended 30 September 2017 increased. Analysis of financial status The Current Ratio is 7.7:1
the first quarter ended 31th March 2020. There is a difference of more than 20% compared to the same period of the previous year. The details are as follows: 1. Overall operating results (Unit : 1,000
financial position for the second quarter ended 30th June 2020. There is a difference of more than 20% compared to the same period of the previous year. The details are as follows: 1. Overall operating