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

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

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

451.9 MB which increased from December 31, 2019 in amount of 3.8 MB due to the adjustment of the cumulative effects from the retained earnings by 1.9 MB, the dividends payment from retained earnings by

and its subsidiaries had total shareholder equity of 423.3 MB which decreased from December 31, 2019 in amount of 24.8 MB due to the adjustment of the cumulative effects from the retained earnings by

stages of the outbreak of COVID 19, the Company formed a central committee to monitor and manage risks, as well as establishing working committees for all subsidiaries. These committees closely monitor and

earnings on a YoY basis both in 4Q19 and 2019, driven mainly by a negative EBITDA contribution from IPA. This is in line with industry spreads, which were at an all-time low. IVL has launched a turnaround

. By the way, hygiene by providing a Private Visit to facilitate those who need to visit the project is the most important. In this regard, The Group will closely monitor the situation of COVID-19 and

-1.18 -50% Net income for period -1.68 14.96 -16.64 -111% Earnings per share (THB) -0.01 0.05 -0.06 -111% FY 2019 FY 2018 YoY change YoY % change Unit: Million Thai Baht (THB) Sales and service income