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
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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
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license D&A but increasing 11% QoQ. Full-year budgeted CAPEX is maintained as guided at Bt20,000-25,000mn. Since Jan- 19, AIS has adopted TFRS 15 without restatements, which mainly affects cost allocation
growth and returns while maintaining our market leadership over the long term. Guided by our core strategies of “Customer Centricity” and making KBank the Customers’ Main Bank for all eight customer
sustainable growth and returns while maintaining our market leadership under sound corporate governance and appropriate risk management. Guided by our core strategies of “Customer Centricity”, KBank has decided
achieve sustainable growth and returns while maintaining our long-term market leadership. Guided by our core strategies of “Customers’ Life Platform of Choice” along with “Customer Centricity”, KBank has
enhancement of our business capabilities to achieve sustainable growth and returns while maintaining our long-term market leadership. Guided by our core strategies of “Customer Centricity”, KBank has extended
22.69 1.90 496.61 69.08 Current Liabilities 196.50 434.91 396.74 -38.17 -8.78 200.24 101.90 Long-term Liabilities 88.36 138.58 100.85 -37.73 -27.23 12.49 14.14 Retained Earnings 434.05 619.34 717.96 98.62