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

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

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

. There is less attention on the relationship between CSR efforts and the price-earnings (PE) ratio. Although both ratios are market-based valuation measures, Tobin’s Q ratio depicts the market’s valuation

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

% Earnings per share (THB/share) 0.31 0.31 0.00 1% 0.58 0.56 0.02 3% Note: The new financial reporting standards were reflected in company’s result of 2019 • Total revenue increased mainly are results of

Plc. would like to inform its financial results for the year 2018 which ended on 31 December 2018. The Company and its subsidiaries reported a net profit of THB 305.93 million or earnings per share of

meet market demand in 3Q17. Therefore, the tailwinds in volume and margins are expected to handsomely beat earnings estimates on a fully diluted basis following the exercise of W1 warrants. 3 In last

52.18 million. For profit from 2 / 3 asset valuation after selling assets into the retained earnings of Baht 250.98 million (net amount after deducted corporate income tax). 2. Cost of construction The

Plc. would like to inform the financial performance for the third quarter ended 30 September 2017. The Company and its subsidiaries reported a net profit of THB 34.81 million or earnings per share of