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
for an increased level of production and the Company’s aggressive growth from 2018 onwards; 3) cost from trial runs and start-up of a new production line for some products, driving higher yield loss and
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
sales. These measures are expected to enhance sales efficiency and return moving forward. • International revenues and others were Bt6,564mn decreasing 0.4% YoY from a decline in IDD service which was
, overall consumption gradually improved from the previous quarter. Moving Annual Total (MAT) September 2017 of domestic RTD fruit juice market was Baht 13,026 million, a decrease of 8% YoY following the
spending. Aggressive competition and low customer purchasing power affected mobile revenue (Bt87,653mn) to drop -1.6% YoY. However, fixed broadband revenue (Bt6,146mn) surged 20% YoY driven by expanded
postpaid segment, which in turn led to an improvement in data monetization. For the prepaid segment, market environment escalated in the quarter. Since Jul-19, all operators offered aggressive data plans e.g
postpaid segment, which in turn led to an improvement in data monetization. For the prepaid segment, market environment escalated in the quarter. Since Jul-19, all operators offered aggressive data plans e.g
is a forward-looking measure that depends on estimates of future growth. However, past earning may not fully encompass future earnings information. Past earnings risk, hence, is a crude measure of
aggressive discount were withdrew in Jan-Feb while demand from lockdown only emerged in the last week of March. APRU continued declining as the competition remained elevated particularly with deep discount