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
construction, the definition of firms with a string in this study is more restricted than other papers using annual earnings. 6/29/2015 13 Data • Accounting and market data are collected from both COMPUSTAT and
motivation of a firm. 18 et al., 1999; Myers et al., 2007). By construction, the definition of firms with a string in this study is more restricted than other papers using annual earnings. 13 4.2 Measuring
) (40.03%) Restricted cash 0.39 0.29 (0.10) (25.48%) Deferred tax asset 0.78 0.88 0.10 12.37% Other non-current assets 0.14 0.44 0.30 208.98% Total non-current assets 11.87 9.49 (2.38) (20.06%) Total assets
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
50.28 25.89% Gross profit margin 15.47% 13.76% Other income 5.33 4.73 Selling expenses 3.36 9.99 (6.63) -66.39% Administrative expenses 111.43 108.51 2.92 2.69% Earnings before interest and tax 135.08
higher earnings from operations. 1.9 Profit Sharing for non-controlling interest of a subsidiary company On Oct 1’ 2010, the company sold partial investment in a subsidiary company to Japanese alliance
million or decreased by 4.9 percent, when comparing to corporate tax expenses by 14.83 million in the same period of previous year. This was mainly due to lower earnings from operations. 1.9 Profit Sharing
% Cash and cash equivalents 741.9 482.9 259.0 53.6 Trade and other receivables 827.8 829.0 (1.2) (0.1) Receivables under finance lease 3,277.6 3,256.3 21.3 0.7 Inventories 564.0 402.1 161.9 40.3 Restricted
and other receivables 1,183.6 1,069.0 114.6 10.7 Receivables under finance lease 3,370.1 3,385.2 (15.1) (0.4) Inventories 632.5 531.6 100.9 19.0 Restricted deposits at financial institutions 426.7 435.6