rectified and audited/reviewed financial statements by October 27, 2014.The Supreme Court had reversed the decision of the Central Bankruptcy Court by rejecting the rehabilitation plan and canceling business

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

, the Board of Directors meeting approved the submission of the petition requesting for entering into business rehabilitation plan. Later the Central Bankruptcy court accepted the petition for the

conversion. On 13 November 2017, the Board of Directors meeting approved the submission of the petition requesting for entering into business rehabilitation plan. Later the Central Bankruptcy court accepted

sign compromise agreement so it was reclassified to Liabilities under rehabilitation plan and compromise in Non- current liabilities.  Short-term loan from other parties decreased Baht 107 million

first MOA is for cooperation in monitoring and oversight of fund mobilizing companies or capital market business operators, entering the rehabilitation process or involved in a bankruptcy case pursuant to

records and its disclosure of liabilities in the financial statements as previously reported in the application for business rehabilitation. The results of the special audit must be disclosed within 30

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

Baht 42 million. • Liabilities under rehabilitation plan increased Baht 28 million. Non-current liabilities increased Baht 2 million derived from: • Liabilities under rehabilitation plan and compromise

Picnic Corporation Public Company Limited Picnic Corporation Public Company Limited (PICNI), a securities issuer which is proceeding the rehabilitation procedure under the Bankruptcy Law and is