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

Including marketing commission income, guarantee fee income, interest, and others 2 Backlog include only sale with sales and purchase agreements Management Discussion & Analysis ( - translation - ) For

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

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

1,760 million Baht. However, the record of the OFC rental under the Rental Assurance Agreement (20% of the OFC) remains unchanged. 2/2 3. Net profit In the first quarter of the year 2020, the Company and

the real estate has an income guarantee, specify significant information such as conditions of the income guarantee agreement and information on the guarantor and credit rating (if any); - summarized

and reporting Engage the Risk and Audit Committees. The Risk Committee evaluates financial impacts of risks to business, while the Audit Committee can ensure the quality assurance of climate-related

standard of the state. The group also seeks the assurance from the government agency and has already received the Amazing Thailand Safety & Healthy Administration (SHA) standard from the Tourism Authority of

performance indicators 12 2.6 Objective metrics 13 2.7 Independent assurance 13 Part 3: Discussion points 15 3.1 Comprehensive disclosure 15 3.2 ESG factors 16 3.3 Stakeholder expectations 17 3.4 Reporting