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

found that the change rate of net profit is higher due that gross profit margin of Q1-2017 is higher than that of Q1-2016. Operating Results and Capabilities to Make Profit Performance from revenues

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

operating expenses in 2022 slightly higher than the rate of change in revenue. Operating Results and Capabilities to Make Profit Performance from revenues, costs and expenses, which has significant impact on

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

lower-than-expected net profit performance was negatively impacted by an expected event in Malaysia, where advertisers cut back their spending due to the country’s sluggish economy during the first half

-expected net profit performance was partially impacted from the economic slowdown as a result from the COVID-19 pandemic, which started in early 2020. Domestic Advertising 33.7% THB 2,856mn International

Make Profit Performance from revenues, costs and expenses which has significant impact in Q4–2022 can be shown in the following table: Outstanding by Quarter Change Topic Q4 – 22 Q3 – 22 Q4 – 22 Q4 – 22

4,882.3 Earnings per Share (EPS) Baht 1.79 1.65 1.90 1.79 Total liability-to-equity ratio (D/E ratio) Times 1.31 1.43 1.57 1.79 Return on Equity (ROE) Percentage 12.10 11.03 12.55 15.247 Bangkok Commercial