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
August 2015 http://www.ku.ac.th/web2012/ Why is it interesting? • There is anecdotal evidence that a number of managers likely focus on creating consistent earnings growth. • In addition, scientific
firms surpassing earnings targets. Complementing this evidence, DeAngelo et al. (1996) find that firms with consistent earnings growth experience stock price declines when such growth terminates. Skinner
% 0.1% 5.6% 5.6% - Administrative Expense per net sales 10.0% 11.5% (1.5%) 7.8% 8.0% (0.2%) Net profit margin 7.4% 4.0% 3.4% 9.6% 7.3% 2.3% - Basic earnings per share (Bath/Share) 0.08 0.04 0.04 94.7 0.11
. There is less attention on the relationship between CSR efforts and the price-earnings (PE) ratio. Although both ratios are market-based valuation measures, Tobin’s Q ratio depicts the market’s valuation
-53.56% Basic Earnings per Share 0.35 0.25 (0.002) 0.23 1.79 0.83 -53.56% Performance Report Issue of trade war between the United States and China affected the overall global economy as well as the
-103.50% Net Profit (0.34) 77.02 -100.43% Basic Earnings per Share (Baht) (0.002) 0.39 -100.43% Overall, in Q3/FY2019, the Company had net loss around 0.34 million baht, decreased around 77.35 million baht
% Basic Earnings per Share 0.35 0.25 (0.002) 0.23 1.79 0.83 -53.56% Performance Report Issue of trade war between the United States and China affected the overall global economy as well as the slowdown of
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
(proxied by post earnings announcement drift and standard deviation of returns). • This is especially true for low-visibility firms. • This reduction in information asymmetry is the result of increased