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
per ton from $85 in 3Q 2017 to $154 in 3Q18. The Fibers segment delivered stable earnings with 3Q 2018 core EBITDA of $55 million, a 9% increase YoY, driven by volume increase on new acquisitions and
and Jo, 2011; Mishra and Suar, 2010). Taken together, the current study hypothesizes that companies adopting effective CSR programs would see enhanced PE ratios given more stable earnings growth and
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
. Shareholders’ equity The total shareholders’ equity increased by 46 million Baht, main reason came from the Company had unappropriated retained earnings during the nine-month period ended 30 September 2018
investments from the sales. The total liabilities decreased main reason came from trade and other payables decreased... The total shareholders’ equity increased came from unappropriated retained earnings
partially offset by higher sales volume of all main products as a result of stable operation. Analysis of Cost and Expenses 1. In Q3 2019, Cost of sales was 3,445 MTHB, decreased by 715 MTHB comparing to 2018
digit driven by all business segments. EBITDA margin is expected to be stable while budgeted for CAPEX of Bt20-25bn (see guidance on page 6). Significant Event for FY19 Since 1 January 2019, AIS has
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
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 and cash flows and expect