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 shows that there exists a discontinuity in reported earnings distribution around three earnings benchmarks, i.e. zero earnings, previous period’s earnings, and analyst consensus earnings forecasts
earnings strings that are, in turn, rewarded higher prices. It also demonstrates a valuation role of fundamentals in an MBEB phenomenon. Extending the previous set of analyses, the third set of analyses
Inventory Period ** 13 12 Trade Payable Period 14 15 Leverage Ratios (x) Interest Coverage 36 91 Total Debt to Equity 0.47 0.13 * calculated by using earnings of four previous consecutive quarters ** based on
percent but there was an increase in selling and administrative expenses of 2.75 percent. The Corporate Group’s net earnings per share was Baht 0.18 per share, a decrease from the same period of previous
transaction, the revenue from other business should increase by 7.0% In 1Q19, net loss in EBITDA from other business was THB 61 million, a decrease of 167.0% from previous year as aforementioned. Earnings
write off for bad debt and 11.0 million baht exchange loss from foreign currency account. - Profit for the year declined 24% from the previous year, from 180.9 million baht to 137.8 million baht. Earnings
previous year, as a consequence of the performance of Advance Power Conversion Company (APCON) performance whose projects had been delayed from the plan resulted in net loss in 2018. Earnings before tax (EBT
- Interest expenses -8 -8 0 0% -5 -5 0 0% Corporate income tax -14 -14 0 0% -13 -13 0 0% Earnings (Loss) for the Period 78 41 37 89% 86 47 39 83% Non controlling interest 1 -1 2 200% 0 0 0 0% Net Earnings
previous year as the following details below: 1. Revenue from sales and services increased Baht 926.03 million or 56.92 % from the corresponding period of the previous year, derived mostly from revenue from