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

fundamentals, earnings persistence, and future earnings (e.g. Lev and Thiagarajan, 1993). More specifically, when investors observe a pattern of increasing earnings, they can infer that a firm has stronger

earnings and firm value (e.g. Lev and Thiagarajan, 1993; Abarbanell and Bushee, 1997; Tomy, 2012; Yao, 2014). • If fundamental information is manifested in earnings persistence or reflects earnings growth

achieved continual growth despite the emergence and persistence of multiple risk factors such as higher oil prices, global economic slowdown especially in trade alliance countries, exchange rate volatility

. • Corporate governance to enhance value and protect minority shareholders. - Cost of capital reduction. - Reducing monitoring costs. - Information risk, transparency and quality of details. - Capital waste

. 10240 Email: pariyada.s@nida.ac.th Vol.7 No.2/2013 Persistence of Equity Mutual Fund Performance in Thailand Sorasart Sukcharoensin* and Pariyada Sukcharoensin** Abstract This study investigates the

Persistence of Performance http://www.sec.or.th Empirical Paper Methodology Evidence Sharpe (1966) Spearman rank correlation Yes Jensen (1968) Jensen’s alpha No Grinblatt&Titman (1989,1992) Jensen’s alpha Yes

PowerPoint Presentation SEC Capital Market Regional Seminar 2023 Relationship among Sustainability Disclosure, Earnings Persistence and Economic Value Added of Initial Public Offering Firms: An

promote transparency and disclosure, thereby underpinning the integrity of the market. The Principles also raise awareness of the importance of environmental and social impact among financial market

projects that contribute to environmental sustainability. The Green Bond Principles (GBP) promote integrity in the Green Bond market through guidelines that recommend transparency, disclosure and reporting