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

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

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 corporate tax liability, despite a lower finance cost. This resulted in basic earnings per share of Bt1.15 for the second quarter of 2017 and Bt2.28 for the first six-month period of 2017. Total

exchange rates, despite a lower finance cost. This resulted in basic earnings per share of Bt1.04 for the third quarter of 2017 and Bt3.32 for the nine-month period of 2017. Total Asset Total assets as of

in a decrease in basic earnings per share from Bt5.23 for 2016 to Bt4.34 for 2017. Total Asset Total assets as of December 31, 2017 amounted to Bt17,850 million, consisting of current assets of Bt7,505

remaining two segments, Integrated Oxides & Derivatives and Specialty Chemicals are expected to resume their earnings from unplanned shutdowns, except IPA which we believe will recover over the next 12-18

Australia. The project cost is approximately AUD 359 million. It is scheduled to enter construction in the first half of 2019 and is anticipated to commence operations in 2020. 1.3 Signing of financial

scheduled in PPA, and construction cost is in line with the budget approved by lenders. This achievement would enable us to keep record of managing the project to commence COD in time and in budget for 27