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

connection with the Restructuring, including subsidiaries in five foreign countries and subsidiaries enegaged in businesses such as hotels and property management. We present the result of operation for such

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

Revenue from sales and rental and rendering of services (5) We sold certain of our subsidiaries in 2017 and 2018 in connection with the Restructuring, including subsidiaries in five foreign countries and

from sales and rental and rendering of services (5) Adjustment to earnings are Net gain(loss) on foreign exchange, Impairment gain(loss), Gain(loss) on disposal of assets, Gain(loss) on disposal of

any connection with the Company’s executives, Board of Directors, major shareholders, or controlling person of the Company and its subsidiaries. The Buyer shall acquire1,350,000 ordinary shares of UWM

and/or any connection with the Company’s executives, Board of Directors, major shareholders, or controlling person of the Company and its subsidiaries. The Buyer shall acquire1,350,000 ordinary shares

and Miss Nittaya Na Songkhla (collectively the “Buyers”) and the execution of a share purchase agreement of SUTG, other arrangements, contracts and documents in connection with the disposal of