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

Plc. would like to inform the financial results for the year ended 2017 . The Company and its subsidiary reported a net profit of THB 233.25 million or earnings per share of THB 0.24, comparing to a net

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

Plc. would like to inform the financial performance for the third quarter ended 30 September 2017. The Company and its subsidiaries reported a net profit of THB 34.81 million or earnings per share of

Profit 4.4% 4.9% EBITDA (MB) 70.6 83.9 -15.8% EBITDA (%) 8.9% 9.6% Earnings per share (Baht) 0.07 0.08 -12.5% Remark : EBITDA = Profit before finance costs, income tax, Depreciation and Amortization

expenses -0.72 -5.45 -4.73 -87% Net income for period 0.01 28.10 -28.09 -100% Earnings per share (THB) 0.00 0.09 -0.09 -100% H1 2019 H1 2018 YoY change YoY % change Unit: Million Thai Baht (THB) Sales and

affect from a government adopting a more restrictive lockdown measures in dark-red zones and uncertainty surrounding the COVID-19 situation that will hinge mainly on the rollout of vaccines in order to

insurance for medical staff, 3) N95/KN95 masks for hospitals, 4) equipment i.e. infrared thermometers and ventilators for hospitals, 5) survival packs to the affected communities including those surrounding