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

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

increased by 6.6% QoQ. This was resulting in loss on gross margin of THB 52.8 million and also the net loss of THB 311.31 million in this quarter with earnings before interest tax depreciation and

, 0.94% HR Plate (Thickness > 3.0 mm), 3.60% HR Sheet (Thickness < 3.0 mm), 28.46% CRC, 11.65% Galvanized, 9.23% TP & TF, 2.49% Other coated steel, 4.73% Other Flat Products, 2.09% Steel Consumption Q2

, 0.38% Seamless pipe, 0.83% HR Plate (Thickness > 3.0 mm), 3.23% HR Sheet (Thickness < 3.0 mm), 34.58% CRC, 14.77% Galvanized, 10.85% TP & TF, 3.32% Other coated steel, 5.33% Other Flat Products, 1.26

Intelligence Bar&Section, 22.69% Wire rod, 9.82% Other Long Products, 0.30% Seamless pipe, 0.86% HR Plate (Thickness > 3.0 mm), 3.00% HR Sheet (Thickness < 3.0 mm), 30.89% CRC, 13.09% Galvanized, 10.11% TP&TF

% Seamless pipe, 0.86% HR Plate (Thickness > 3.0 mm), 3.00% HR Sheet (Thickness < 3.0 mm), 30.89% CRC, 13.09% Galvanized, 10.11% TP&TF, 2.92% Other coated steel, 4.81% Other Flat Products, 1.51% Steel

Warrants 25 - 14,050 -100% Additional (Discount) paid in capital: Share discount (10,163,276) (10,163,276) Premium on capital reduction 206,307 206,307 Retained earnings (deficit) Appropriated: Legal reserve