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
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
. Notification of the Office of the Securities and Exchange Commission No. SorRor. 26/2555 Re: Provisions relating to Particulars, Terms and Conditions in a Trust Instrument of Real Estate Investment Trust
. There is less attention on the relationship between CSR efforts and the price-earnings (PE) ratio. Although both ratios are market-based valuation measures, Tobin’s Q ratio depicts the market’s valuation
contract to reserve US dollars in full amount to avoid exchange rate fluctuation of Trust Receipt (T/R). 4. Finance Cost increased Baht 4.94 million or 30.54% from the corresponding period of the previous
Securities and Exchange Commission No. Sor Shor. 26/2558 Re: Rules, Conditions, and Procedure for Granting Approval of Trust Managers of Infrastructure Investment Trusts and Operating Standards
Securities and Exchange Commission No. Sor Ror. 25/2558 Re: Entries and Contents of the Trust Instrument of Infrastructure Trusts ___________________ By virtue of Section 9 and 15 of the Trust for Transactions
increase of finance cost from liabilities under trust receipts for purchase of raw material. Income Tax The Company incurred income tax in Q2/2016 and Q2/2017 amounting to THB 14.5 mn and THB 4.7 mn