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
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
provisions for litigation in the amount of 12 million baht and 2 subsidiaries have a provision for the litigation of 1.13 million baht. 4. Loss arising from change in fair value of biological assets increase
period (as of June 30, 2020 and 2019, respectively). 6. Loss arising from changes in fair value of biological assets increased by Baht 4.73 million compared with the same period of the previous year
by the end of accounting period (as of December 31, 2018 and 2017). - Other income from gain arising from change in fair value of biological assets which increased by amount of Baht 12 million
% Investment in associated company 483.96 36% 474.65 7% Property, plant and equipment 558.59 42% 557.68 5% Biological assets – dairy cow 44.28 3% 38.56 3% Others 61.09 4% 52.82 4% Total assets 1,345.45 100
8.34 million, or 26.62%, in the year 2021 cause was more commission income in of 2021, which decreased by Baht 12.76 million and gain from changes in fair value of biological assets - dairy cow to Baht
, compared to the same period of the previous year had amount of Baht 7 million, increased by amount of Baht 14 million. 3. Other incomes from gain arising from change in fair value of biological assets which