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
find that sufficiently high earnings persistence drives a string of earnings in the absence of a strong time trend in earnings. 6/29/2015 9 1st Question • To the extent that investors employ past
earnings strings. 9 Theoretically, sufficiently high earnings persistence drives a string of earnings in the absence of a strong time trend in earnings. This, therefore, may be the case that the reward to
commercially operated and generated earnings for an extended period of time, showing reliability of the fund’s earnings. An infrastructure fund with the risk level of 8 A fund having the risk level of 8 has high
investment strategy, the integration of acquired businesses, the start of earning recovery in our high-volume Necessities business and our stable but higher-margin HVA business. We delivered record earnings
; Aerts & Zhang, 2014) 5 Patterns of Earnings Management • Income minimization/ Taking a big bath - during periods of high profitability - during the crisis (Kousenidis et al. , 2013) - to avoid political
expenses (104) (182) 78 -43% (86) (144) 58 -40% Finance cost - Interest expenses (9) (13) 4 -31% (6) (9) 3 -32% Corporate income tax (2) 14 (16) -112% 0 16 (16) -99% Earnings (Loss) for the Period 15 (38) 53
type & complaint , check up and high-cost care. Discharge type & complaint contributions were revoked this year. Check-up revenue decreased by the lesser eligible check-up items of each insurer. For high
subcontractor and fabricators like UEC. This is effect to small volume for UEC in Q1/2018 and very high competition. Discussion and Analysis of the Company and its subsidiaries Operational Results in Q1/2018 and
and its subsidiaries Operational Results in Q1/2019 and Q1/2018 Corporate Revenue In Q1/2019 the Company and its subsidiaries’ total earnings amounted to 224 million Baht, consisting of contract revenue