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

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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

subsidiaries engaged in businesses such as hotels and property management. We present the result of operations for such subsidiaries as discontinued operations for the years prior to the year in which these

%. The Earnings per Share was equaled to -0.16. It was due to the loss of its subsidiaries where engaged in Loan business and the loss sharing of associated companies. Statement of Financial Position

was in the amount of 187.2 million baht, equivalent to -6.0%. The Earnings per Share was equaled to -0.16. It was due to the loss of its subsidiaries where engaged in Loan business and the loss sharing

remaining two segments, Integrated Oxides & Derivatives and Specialty Chemicals are expected to resume their earnings from unplanned shutdowns, except IPA which we believe will recover over the next 12-18

residential business of Nirvana Daii Public Company Limited (“NVD”), a 52%-owned subsidiary of Singha Estate, invested in January 2017. In spite of higher revenues, earnings before taxes (“EBT”) declined by 589

engaged in import and export of equipment used for Electrical Power Systems including research and development to futher expand the investment in electrical engineering, electronic products and electrical