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
, it seems logical that a firm with stronger fundamentals would exhibit either higher persistence of earnings or larger subsequent earnings growth or both, and in turn higher prices. • Theoretically, I
pattern, and earnings streak are interchangeably used throughout the paper. By these words I mean a string of consecutive increases in quarterly earnings defined in section 4.1. 3 in turn, leads to a
Incomes 78.14 60.33 Total Revenues 7,879.44 7,032.50 Selling & Administrative Expense 507.94 499.86 Finance Costs 90.76 94.42 Net Profit 443.44 121.25 Earnings per share (Baht) 1.11 0.30 The company would
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
with an error term in the regression model, which in turn leads to bias in the estimation of regression coefficients (Acock, 2013; Hair, et al., 2012; Loehlin and Beaujean, 2017). To overcome this
. would like to inform the financial results for the first quarter of 2019. The Company and its subsidiary reported a net profit of THB 127.61 million or earnings per share of THB 0.13, comparing to a net
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
payables paid by the Company and accrued dividend. Total equity was THB 1,229mn growing by THB 71mn or 6.1%. This was attributed to an increase in unappropriated retained earnings from 1Q and 2Q 2017
be cautious upon 1) Crude oil and commodity prices trend - recovering trend will aid Thailand's inflation to rise which in turn will result in rise of farm income and ease Thai Baht appreciation via