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

The SEC Secretary-General together with the Management Team convened a joint meeting yesterday with the Investment Banking Club led by President Mr. Somphop Keerasuntonpong to discuss cooperation in the development and enhancement of fundraising regulations, emphasizing the mutual assistance in screening companies offering securities for sale to the public and applying for listing on the stock exchange. The two parties also discussed the enhancement of fundraising supervision and the roles of fi...

shifts in the direction of risk rather than growth as a string has prolonged. This study provides insights into economic implications of a sequentially increasing earnings string for market prices

. • In other words, firms prefer reporting small profits to reporting losses, showing increasing earnings over previous periods’ earnings, and announcing positive earnings surprises relative to analysts

purchased. The Company’s shareholder’s equity as of the period ending 31 March 2019 was 3,621.1 million Baht, increase 154.8 million Baht. Due to an increasing retain earnings increase due to the Company‘s

funding as planned. The Company’s shareholder’s equity as of the period ending 31 March 2020 was 3,316.6 million Baht, increase 116.7 million Baht. Due to an increasing retain earnings increase due to the

Bt223,078mn decreasing 4.2% from lower interest-bearing debt, which currently stood at Bt97,700mn, down from Bt109,100mn. Total equity was Bt64,529mn increasing 12% from retained earnings. Net debt to EBITDA

CSL outstanding shares. Following the acquisition, AIS will have greater capability to serve increasing business demand for digital solutions e.g. Cloud, business solutions, and managed services in the

reported Bt78,670mn increasing 3.9% from higher retained earnings. Cash flow For 1H21, AIS generated operating cash flow (after tax) of Bt41,269mn, decreasing 2.5% YoY. For investing activities, Cash CAPEX

license acquisition. Total equity was Bt57,669mn increasing 14% YoY from higher retained earnings. As a result, AIS's financial position remained strong with a current ratio and an interest coverage ratio