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

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

Disclosures (TCFD) Checklist For companies that are new to the TCFD, below is a checklist of practical steps to implement to start to align with the recommendations. Although designed to help companies to

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

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

. There is less attention on the relationship between CSR efforts and the price-earnings (PE) ratio. Although both ratios are market-based valuation measures, Tobin’s Q ratio depicts the market’s valuation

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

tourists. Nevertheless, going forward, if government’s stimulus measures in investment, tourism and consumption successfully implement. The impact would positively support overall economy. (Source : SCB EIC

earnings translation. US$ 155M lower EBITDA in LTM3Q19 and US$ 22M in 3Q19 due to unplanned shutdowns, catalysts change planned shurdown in EOEG assets in USA and one line conversion from PTA to IPA in USA