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
demonstrates that traditional regression analysis produces inconsistent relationships between CSR and firm value depending on which CSR proxy enters the regression. By contrast, SEM provides decisive evidence in
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
in Asia. Overall Sales have increased despite lockdown in various countries with COVID19 reinforcing essentials nature of our business. Lower oil prices have led to an improvement in earnings of our
22.69 1.90 496.61 69.08 Current Liabilities 196.50 434.91 396.74 -38.17 -8.78 200.24 101.90 Long-term Liabilities 88.36 138.58 100.85 -37.73 -27.23 12.49 14.14 Retained Earnings 434.05 619.34 717.96 98.62
718.91 1,192.83 1,215.52 22.69 1.90 496.61 69.08 Current Liabilities 196.50 434.91 396.74 -38.17 -8.78 200.24 101.90 Long-term Liabilities 88.36 138.58 100.85 -37.73 -27.23 12.49 14.14 Retained Earnings
-term Liabilities 84.66 100.85 91.99 -8.86 -8.78 7.33 8.66 Retained Earnings 435.91 717.96 718.08 0.12 0.02 282.17 64.73 Total Liabilities and Retained Earnings 712.99 1,215.54 1,182.82 -32.72 -2.69
, however, not complied with the accounting standards stating that the revaluation surplus has to be transferred directly to retained earnings when the asset is retired. The SEC thus instructed ABC to rectify