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
margin will continue to be influenced by several factors such as 1) an increasingly diversified revenue and earnings base, 2) the inclusion of newly acquired companies such as Kerry Express and Trans.Ad
Profit Basis N/A (as NMG incurs loss) N/A 3. Total Consideration Basis Total consideration (317.86 THB million) * 100 / Total Assets of NMG ( 4,654.84 THB million) 6.84% 4. Value of Securities Basis No
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
120,000,000 2.95 3. Approved the adjustment to increase the base price for divestment of some certain assets of the Company to be in accordance with the new assessment value as adjusted by the asset appraiser
of NU (187.78 THB million) / NTA of NMG ( 375.24 THB million) 45.04% 2. Net Profit Basis N/A (as NMG incurs loss) N/A 3. Total Consideration Basis Total consideration (317.86 THB million) * 100 / Total
and ฿ 88.38 million in comprehensive loss. While total operating in 2018, shows profit and comprehensive earnings at ฿ 19.00 million (same amount). The increasing of administrative expenses is due to
approximately 5 ,3 5 4 ,3 7 5 Singapore dollars. Which is considered an asset acquisition transaction of the company Which details the calculation of the size of the transaction according to the net profit basis