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
write off for bad debt and 11.0 million baht exchange loss from foreign currency account. - Profit for the year declined 24% from the previous year, from 180.9 million baht to 137.8 million baht. Earnings
intensified and currency exchange fluctuated. Loss on exchange rate amounted to 4.9 mil. baht. Selling and administration expenses were about the same as last year. - Profit for the period fell 34% from 48.9
make a provision for bad debt amounted to 15.2 mil. baht. Further investigation to determine the actual loss is under way. 2) Exchange loss amounted to 5.3 mil. baht incurred from the foreign currency
subsidiaries’ total earnings amount to Baht 169 million, consisting of Baht 168 million contract revenue and Baht 1 million of other income and interest. This is a decrease of Baht 166 million (50%) from Q3/2018
Revenues 1,711.52 2,072.15 Selling & Administrative Expense 110.78 118.49 Finance Costs 27.51 20.44 Net Profit (12.84) (2.59) Earnings per share (Baht) (0.032) (0.007) The comparison between Third Quarter of
due to the effect of an annual selling price adjustment, a change in foreign currency exchange rate and an increase in the cost of goods sold resulting from a continuously high cost of raw materials
-o-Y due to the effect of the annual selling price adjustment, a change in foreign currency rates and an increase in the cost of goods sold resulting from a higher cost of raw materials Copper, Copper
The profit margin decreased slightly Q-o-Q, and dropped Y-o-Y due to the effect of the annual selling price adjustment, a change in foreign currency rates and an increase in the cost of goods sold
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