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
percent when compared to same period of previous year which has other revenue of 1.13 Million Baht due to sell scrap raw materials, income from insurance claim and compromise with trade creditors (2
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
Portugal) and higher cost of raw materials. Profit after tax and NCI of $819 million, up 33% YoY. TRIS Rating (an S&P partner) upgrade IVL to AA- from its earlier rating of A+. Indorama Ventures 2018 MD
economy of scale, therefore, gross margin and net margin increased to 20.08% and 5.07% respectively. There is no significantly impact on the company’s profit from the cost of raw materials factor
) 4,103 5,839 (29.73) Sales and service income up 1.32%, resulting from export sales increased. Cost of sales up 3.91%, as per sales and raw materials increased. Selling and administrative expenses
baht, or 5.37% comparing to the same period last year due to the growth of automobile’s and motorcycle’s production. 2. Increase in raw materials costs around 78.08 million baht, or 10.65% comparing to
Revenues 1,711.52 2,072.15 Selling & Administrative Expense 110.78 118.49 Finance Costs 27.51 20.44 Net Profit (12.84) (2.59) Earnings per share (Baht) (0.032) (0.007) The comparison between Third Quarter of
) Other Incomes 65.83 78.14 Total Revenues 7,922.87 7,879.44 Selling & Administrative Expense 494.47 507.94 Finance Costs 83.94 90.76 Net Profit 17.98 443.44 Earnings per share (Baht) 0.05 1.11 The company
first uses of Financial Reporting Standard as adjustment of retained earnings (or other components of shareholders' equity as appropriate) For 3 months period of business operation as ended March 31, 2020