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
intrinsic value of the assets and business based on historical and potential earnings and cash flow of the business. It has been valued by a range of valuation methods including relative valuation as
negotiation between the Company and the Seller and took into account the fundamental intrinsic value of the assets and business based on historical and potential earnings and cash flow of the business. It has
historical string of earnings increases is defined as a firm that reports at least twenty consecutive quarters of increases in seasonally adjusted earnings per share (EPS). An EPS increase is defined compared
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
companies earnings are allocated to regions and all historical are restated accordingly Figure 7: Asian Segment Note: Holding companies earnings are allocated to regions and all historical are restated
America Figure 6: North America (NA) Segment Figure 7: Europe, Middle East and Africa (EMEA) Segment Note: Holding companies earnings are allocated to regions and all historical are restated accordingly
Business1 1 Europe, Middle East and Africa Figure 6: Asia Business Note: Holding companies earnings are allocated to all regions and all historical are restated accordingly 477 504 160 193 637 697 20.0% 15.7
million (THB 8.4 billion), -7% YoY, Core EBITDA margin 10% Core Net profit after tax of $128 million (THB 4.0 billion), -27% YoY Core Earnings Per Share of THB 0.67, -32% YoY Operating Cash Flow of
of $304 million (THB 9.6 billion), -7% YoY, Core EBITDA margin 10% Core Net profit after tax of $128 million (THB 4.0 billion), -27% YoY Core Earnings Per Share of THB 0.67, -32% YoY Operating