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
Recognising the crucial role sustainable economic growth plays in bringing about better living standards and inclusive economic development for all, in 2015 Thailand has adopted the United Nations’ 2030 Agenda for Sustainable Development (consisting of the 17 Sustainable Development Goals: SDGs), and, in 2016, committed to the Paris Agreement to advance its Greenhouse Gas Emissions (GHG) reduction by 20 to 25 percent from the business-as-usual level by 2030.The financial sector plays a crucial r...
SEC is seeking public comments on amendments to the rules regarding financial statement forms for securities companies and derivatives business operators to ensure their consistency with Thai
SEC is conducting a public hearing on draft notification on financial statement forms for securities companies and derivatives business operators to be in line with Thai Financial Reporting
According to the findings of the SEC’s investigation, the four persons, namely (1) Miss Duangkamol Chotana, (2) Miss Nutwara Saengwarin, (3) Mr. Supoth Piansiri, and (4) Mr. Sirichai Chananam – at the time of the misconduct from 2015 to 2017 holding the positions of director and executive of NMG – made a joint decision to approve, order and arrange a recording of false advertising income in the financial statements of NMG. The evidence in this case has revealed that the NMG’s financial statem...
The allegation is a consequence of various complaints lodged in relation to the increased debt of THB 26,000 million following EARTH’s submission of the financial statement for the first quarter
176.03 172.13 Total Liabilities 709.24 763.70 717.92 Shareholders’ Equity : Paid-up Capital 200.00 300.00 300.00 Retained Earnings 156.01 202.94 276.81 13 Items Statement of financial position 31 Dec 14 31
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