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

evidence of earnings management. In other words, if there is no economic incentive for meeting or beating earnings benchmarks, reported earnings distribution is assumed to be even and smooth around presumed

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

have an incentive to voluntarily disclose negative information. • This is due to the potential disutility from litigation as a result of withholding bad news. The Paper • The differing disclosure

investment interest. 3. Cost of service decreased 7,592,861 baht compared to the same period of the last year mainly from the decrease of personnel costs such as salary and incentive. 4. Administration

baht compared to the same period of the last year mainly from the decrease of personnel costs such as salary and incentive. 4. Administration expenses decreased 682,181 baht compared to the same period

increased loan level and the completion of the BOI tax incentive scheme respectively. Net profit attributable to equity holders decreased Baht 181 million year-on-year, as improved earnings from core

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

% Finance cost -0.92 -0.82 -0.10 12.2% Income tax expenses -0.94 -2.36 1.42 -60.2% Net income for period 10.49 18.78 -8.29 -44.1% Earnings per share (THB) 0.03 0.06 -0.03 2.8% YTD 2017 Financial Position

million (THB 8.4 billion), -7% YoY, Core EBITDA margin 10%  Core Net profit after tax of $128 million (THB 4.0 billion), -27% YoY  Core Earnings Per Share of THB 0.67, -32% YoY  Operating Cash Flow of