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
evidence shows that there exists a discontinuity in reported earnings distribution around three earnings benchmarks, i.e. zero earnings, previous period’s earnings, and analyst consensus earnings forecasts
reported earnings distribution around three earnings benchmarks: zero earnings, previous period’s earnings, and analyst consensus earnings forecasts. This phenomenon can also be interpreted as prima facie
Company earnings from the food and bakery sold in wholesales channels are decreased by THB 22.1 million or 12.1 percent due to decreased sales in the supermarkets and retail malls. Revenues Classified by
major shareholder, the company changed strategy in the business of SSK made SSK earnings improved significantly in the 9 months period of 2017. The gross profit increased 16.72 million baht or 260.44% and
Classified by Distribution Channels Quarter 3 of 2017 Quarter 3 of 2016 Variation THB Domestic Restaurant and Bakery Business 1,615 1,652 (37) Food and Bakery Wholesales Business 231 233 (1) Overseas
operate the project and has profit as agreed during the period of agreement after Phase 2-4 start to operate water distribution. HECH would purchase more GS’s share in the future from exisiting shareholder
(Microsoft Word - MPIC - 4150514765052264 E) -Translation – MPIC 013/2018 August 8, 2018 Subject: Notification of the investment in the distribution company in Cambodia Attn: The President The Stock
of investment property 12.21 0.00 12.21 N/A 6.95% 0.00% Revenues from reduction of defaulted interest under the Court’s order 16.66 0.00 16.66 N/A 9.48% 0.00% Distribution costs (24.14 ) (26.13 ) (1.99
property 0.00 0.00 0.00 N/A 0.00% 0.00% Revenues from reduction of defaulted interest under the court order 0.00 0.00 0.00 N/A 0.00% 0.00% Distribution costs (6.03 ) (7.75 ) (1.72 ) 22.19% (8.94%) (13.73