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

market rewards to earnings patterns are long observed, the related research reviewed above still leaves a substantial number of open questions. First, to the extent that investors employ past earnings

months of 2019. Thus, in order to cope with the time frame, substantial subcontractors costing Baht 58 million were employed for Q3/2019. Overall, in terms of the nine-month periods, Unimit and its

major projects within the first nine months of 2019. Thus, in order to cope with the time frame, substantial subcontractors costing was employed for 2019. The huge operating loss in 2019 is an

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

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

of THB 0. 024, comparing to a net profit of THB 1. 39 million or earnings per share of THB 0. 001 during the third quarter last year, a decrease of THB 27.53 million. Net profit for the first 9 months

% Y-o-Y and an increase of 1.5% Q-o-Q. The Y-o-Y decrease was primarily attributed to the reduction in gross profit rate, the substantial effect of a change in foreign currency exchange rates and an

, representing a decline of 22.1% Y-o-Y and decrease of 8.9% Q-o-Q. The Y-o-Y decrease was primarily attributed to the reduction in gross profit rate, the substantial effect of a change in foreign currency

, administrative expenses would increase by only 2% yoy . Earnings before interest, taxes and depreciation (“EBITDA”) EBITDA (not included other income, provision for employee benefit and underpaid Adj RW income