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
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
250.00% Net foreign exchange gain/(loss) 0.32 0.93 190.63% Other income 3.11 5.87 88.75% Earnings before interest and taxes 237.44 124.30 -47.65% Financial expense (2.31) (1.86) -19.48% Profit before
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
was negatively impacted by an unexpected event in Malaysia, where a government-linked sector that is one of our major clients in airport advertisement has cut back its spending due to the country’s
) (0.16) 1.13 -231.40% -806.25% (0.36) 0.62 -272.22% Other income 1.54 0.49 4.80 211.69% 879.59% 2.81 5.82 107.12% Earnings before Interest and taxes 71.28 14.76 41.35 -41.99% 180.15% 168.36 127.56 -24.23
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
in the revenue from sales was mainly due to a decrease in sales volume of seasoning and dipping sauce in Europe, along with unexpected problem that occurred in the production process. Income Statement
expenses was higher comparing with the same period from the previous year due to the unexpected situation in Q4/2016. Furthermore, the new products launched in 1Q/2018 were in the sachet format which
, upgrading technology in order to increase output of HDI products and the unexpected appreciation of the THB against foreign currencies, which had the effect of a decline in sales revenue, a low production