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
IPO proceeds. Return on Assets and Return on Equity improved from 6%-8% during 9M16 to 11%-12% yoy. It was driven by the outstanding profit and the Company’s consistent dividend payment. In respect of
improved from 8% and 10% in 2016 to 13% and 15% yoy. It was driven by the outstanding profit and the Company’s consistent dividend payment. In respect of liquidity ratio in 2017, the ratios were not
, Return on Assets and Return on Equity improved from 10% and 12% in 1Q’17 to 12% and 14% yoy. They were driven by the outstanding profit of both the Company and subsidiary. In respect of liquidity ratio in
was driven by the outstanding profit of the Company and its subsidiary. In addition, the significant improvement of return on equity was from the decrease of shareholders’ equity as mentioned above. For
September 30, 2018 Return on Assets and Return on Equity in 9 months 2018 improved from 12.9% and 14.6% to 13.5% and 19.9% yoy. It was driven by the outstanding profit for the Company and its subsidiary. In
13% to 13% and 20% yoy. It was driven by the outstanding profit for the Company and its subsidiary. In addition, the significant improvement of return on equity was from the decrease of shareholders
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
cause volatility in earnings due to effects on the operating margins and also inventory valuations (which the management report each quarter when there is a material effect on the profits) and margins
funds section of the balance sheet. There is no cash affect concerning its movement. For Hana being an export group of companies the currency movements cause volatility in earnings due to effects on the