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
activities was Baht 32.99 million from the increasing in operating profit, cash from account receivable and other receivable. 2. Cash flow from investing activities The Company has cash inflow from investing
156 Cash flow in FS Add: Net finance costs 60 59 68 Statement of income/ Cash flows in FS Less: Share of (profit)/loss from JV (1) (1) (0) Statement of income in FS Add: NCI 17 9 (1) Statement of income
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
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
0% Corporate income tax -17 -2 15 628% -13 -2 11 582% Earnings (Loss) for the years 34 4 30 787% 57 6 51 871% Non controlling interest 0.2 0.1 0.1 100% 0.0 0.0 0.0 0.0% Net Earnings (Loss) 34 4 30 787
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
repayment of short- term borrowings from financial institutions by using money gained from trading of its ordinary shares in the MAI stock exchange. • Other current assets decreased by Baht 35.06 million
) decreased from 1.98% to 1.46% and the return on equity (ROE) decreased from 2.53% to 1.88% and earnings per share (EPS) decreased from 1.26 Baht/share to 0.95 Baht/share. Gross Profit Margin decreased from
2.04% and earnings per share (EPS) decreased from 1.68 Baht/share to 1.04 Baht/share. Gross Profit Margin decreased from 21.70% to 18.54%. due to the price of natural rubber, which is the main raw