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
Offeror : (1) CEDAR HOLDINGS LIMITED (2) ASPEN HOLDINGS LIMITED | Date of submission of the Statement of Intention : 01/02/2006
Offeror : GULF ENERGY DEVELOPMENT PUBLIC COMPANY LIMITED | Date of submission of the Statement of Intention : 28/06/2021
Offeror : GULF ENERGY DEVELOPMENT PUBLIC COMPANY LIMITED | Date of submission of the Statement of Intention : 21/07/2021
Offeror : GULF ENERGY DEVELOPMENT PUBLIC COMPANY LIMITED | Date of submission of the Statement of Intention : 11/08/2021
European fixed income – trends and analysis SEC Classification : ใชภ้ายใน (Internal) - R E S P O N S I B L E I N V E S T M E N T - ESG Incorporation & Investment Strategies in Fixed Income Carmen
the time of the misconduct from 2015 to 2017 holding the positions of director and executive of NMG – made a joint decision to approve, order and arrange a recording of false advertising income in the
. Section 8 offers concluding remarks. 2. Related Literature 2.1 Overview Studies on MBEB largely document that firms prefer reporting small profits to reporting losses, showing increasing earnings over
. • In other words, firms prefer reporting small profits to reporting losses, showing increasing earnings over previous periods’ earnings, and announcing positive earnings surprises relative to analysts
; 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