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

facility for a utility upgrade of the entire estate.  North America now contributes to 40% of the Company’s earnings. Given the extent of integration and growth in its HVA portfolio, the region now earns in

bridge by ramping up volumes.  Earnings from this region have grown substantially as a result of higher volumes as well as im- provement in the blended margins of the portfolio. EMEA continued to deliver

and lower operating rates in several fiber manufacturing units. As all of these set of issues are now behind us, improved earnings from the EMEA region will have a further positive earnings impact for

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

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

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

compared with net loss of Baht 4.6 million in the same quarter last year. Earnings per share was Baht 1.27. In the nine-month period, the Company reported consolidated revenues of Baht 1,414.7 million