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
equals one if a firm reports a string of earnings increases, and zero otherwise. 𝑈&𝐵𝑖𝑡 is an indicator variable that equals one if a firm is a member of utility or bank sectors, and zero otherwise
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
22.69 1.90 496.61 69.08 Current Liabilities 196.50 434.91 396.74 -38.17 -8.78 200.24 101.90 Long-term Liabilities 88.36 138.58 100.85 -37.73 -27.23 12.49 14.14 Retained Earnings 434.05 619.34 717.96 98.62
718.91 1,192.83 1,215.52 22.69 1.90 496.61 69.08 Current Liabilities 196.50 434.91 396.74 -38.17 -8.78 200.24 101.90 Long-term Liabilities 88.36 138.58 100.85 -37.73 -27.23 12.49 14.14 Retained Earnings
the decrease of liabilities of 32.85 million baht because cash received from increased capital was used to repay the bank in respect of the acquisition of FKR. Retained Earnings decreased due to the
652.3 24.1 3.7 Net profits 562.4 532.3 30.1 5.7 Earnings per share (Baht) 0.28 0.38 (0.1) (26.3) Land and Houses Bank Public Company Limited’s the operating results had net profits in the first quarter of
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