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
; Aerts & Zhang, 2014) 5 Patterns of Earnings Management • Income minimization/ Taking a big bath - during periods of high profitability - during the crisis (Kousenidis et al. , 2013) - to avoid political
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
represents decreasing of 6 Million Baht (122%) from Q3/2017. The main cause for the lower net profit are occurred from increasing of selling and administration expenses, and loss on foreign exchange rates
additional investment to upgrade office building’s facilities. - Administration expenses increased due to additional headcount required for the succession plan. Extraordinary items included 15.2 million baht
intensified and currency exchange fluctuated. Loss on exchange rate amounted to 4.9 mil. baht. Selling and administration expenses were about the same as last year. - Profit for the period fell 34% from 48.9
subsidiaries’ total earnings amounted to 800 million Baht, consisting of contract revenue 779 million Baht, interest 11 million Baht, profit from rate of exchange 8 million Baht and others income 2 million Baht
organizing activities involving large gatherings of people which may pose the risk of spreading the disease. In addition, the Bangkok Metropolitan Administration has issued an announcement dated March 21, 2020
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
of the selling and administration expenses from the same period of the last year. Earnings before Interest, Tax, Depreciation and Amortization (EBITDA) First Half Year of 2017 First Half Year of 2016