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
result, CPN reported a decrease in ownership of DTC from 22.58% to 17.58% and recorded a one-time gain from the transaction for THB 44.8 mn under other income. Central Pattana Public Company Limited
and recognized gain on sale of shares before tax amounting THB 254 mn which classified under other income. Central Pattana Public Company Limited Management’s Discussion and Analysis (MD&A) Page 7 of 18
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
expenses 42 46 (4) -9% Administrative expenses 23 29 (6) -18% Profit for the year 2 (11) 13 115% Profit (loss) attributable to Equity holders of the Company 2 (11) 13 115% Earnings per share (THB/share) 0.00
322 232 89 38% Earnings per share (THB/share) 0.54 0.39 0.15 37% Consolidated financial results of 12-month ended period Increasing in total sales revenue of 2018 of 625 M THB or 32% to 2,590M THB
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
10% Earnings per share (THB/share) 0.59 0.54 0.05 10% 2 / 4 Consolidated financial results of 12-month ended period Declining in sales revenue of 2019 8%, mainly are from declining in G-G contract
% Earnings per share (THB/share) 0.59 0.54 0.05 10% 2 / 4 Consolidated financial results of 12-month ended period Declining in sales revenue of 2019 8%, mainly are from declining in G-G contract and closing
holders of the Company 167 167 146 21 14% 156 156 149 7 5% Earnings per share (THB/share) 0.28 0.28 0.24 0.03 14% 0.26 0.26 0.25 0.01 5% Note: The new financial reporting standards were reflected in