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

difficult interpretation since traditional earnings capitalization models describe that investors are willing to pay a certain multiple for current earnings (Huang and Wirjanto, 2012). After data treatment

incremental to past earnings risk measure. That is, the risk measure in this study contains information about uncertainty of future performance which cannot be captured by traditional risk measure. Formally

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

for the year from discontinued operations. - - - - - (8) 8 100% Profit (loss) attributable to Equity holders of the Company 158 9 149 1650% 309 176 134 76% Earnings per share (THB/share) 0.26 0.02 0.25

322 232 89 38% Earnings per share (THB/share) 0.54 0.39 0.15 37% Consolidated financial results of 12-month ended period  Increasing in total sales revenue of 2018 of 625 M THB or 32% to 2,590M THB

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

166.45 (16) -9% Earnings per share (THB/share) 0.25 0.28 (0) -11% 0.25 0.28 (0.03) 7% 2 / 4 Financial results of 3-month ended period  Comparing to result of Q1/2017, overall result of Q2/2017 were

309 27 9% Earnings per share (THB/share) 0.31 0.26 0.05 18% 0.56 0.52 0.04 9% Financial results of 3-month ended period • Overall results of Q3/2018 were improved 145 million baht or 27% with total

investors to get started; especially the first jobbers with small earnings to obtain adequate returns for their needs.  The SEC also published the Project brochure for dissemination through the selling points