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
uncertainty. Assuming that investors are able to calculate variability of future earnings and employ it as an estimation of fundamental risk. They perceive that future earnings variability is lower for firms
• Investors are able to infer future risk from earnings patterns and positively react to such patterns reflecting lower future risk. It supports the notion that not only the first moment but also the second
: The Company had profit for the 2nd quarter ended June 30, 2020 in the amount of Baht 6.83 million (earnings per share of Baht 0.68), compared to the same quarter of last year which had profit of Baht
Plc. would like to inform the financial results for the third quarter of 2018 which ended on 30 September 2018. The Company and its subsidiary reported a net profit of THB 1.39 million or earnings per
from the Covid-19 pandemic and temporary closed stores in each countries. Earnings before Interest, Tax, Depreciation and Amortization (EBITDA) In 1Q 2020, the Company had earnings before interest, tax
, successful of launching new products into market, it resulted in the Company was able to maintain the leadership position in the domestic RTD Tea market continuously. Moreover, the Company started to earn
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
. would like to inform the financial results for the first quarter of 2019. The Company and its subsidiary reported a net profit of THB 127.61 million or earnings per share of THB 0.13, comparing to a net
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