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

Microsoft Word - 62-17_Eng_Explanation of the business profit for the quarter 2-2019.DOC FANCY WOOD INDUSTRIES PUBLIC CO., LTD. 357 MU 12 SOI SUKSAWAT84, SUKSAWAT RD., PRASAMUTJADEE, SAMUTPRAKARN

Microsoft Word - 61-12_Eng_Explanation of the business profit for the quarter 2-2018.DOC FANCY WOOD INDUSTRIES PUBLIC CO.,LTD. 357 MU 12 SOI SUKSAWAT84, SUKSAWAT RD., PRASAMUTJADEE, SAMUTPRAKARN

. 3.17 Profit (Loss) per share It shall disclose rules of calculation of primary earnings (loss) per share and earnings (loss) per discount share in the accounting period. 3.18 Accounting change and

shall disclose a management for gratuities pension and provident fund. 3.17 Profit (Loss) per share It shall disclose rules of calculation of primary earnings (loss) per share and earnings (loss) per

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

14,650,635,398.82 9,655,138,906.97 11,304,025,068.65 Gross profit 4,609,606,432.95 2,819,690,854.52 3,530,637,375.76 Earnings before interest and taxes 2,742,600,267.26 1,361,849,666.19 1,745,368,307.52 Net profit

Equity Yours faithfully, Mr. Hiroaki Sano Managing Director Financial Ratios Q2 2018 Q2 2017 Gross profit margin 19.2% 20.1% Net profit margin 12.0% 8.4% Debt to Equity ratio 0.11 0.14 Earnings per share

million from the previous year, because an increase of the earnings before tax from the operating in the amount of THB 30.3 million (excluding the one-time profit) The Company and its subsidiaries have cash

profit margin 17.3% 16.2% Debt to Equity ratio 0.11 0.14 Earnings per share 0.80 0.65 ROA 19.8% 16.3% ROE 20.8% 18.6%