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
European fixed income – trends and analysis SEC Classification : ใชภ้ายใน (Internal) - R E S P O N S I B L E I N V E S T M E N T - ESG Incorporation & Investment Strategies in Fixed Income Carmen
Microsoft Word - SET-AIS-CP 007-2020 Acquisition of spectrum license.docx (Translation) AIS-CP 007/2020 19 February 2020 Subject: Acquisition of spectrum license To: President The Stock Exchange of
. Furthermore, in Q3/2017 GPSC received dividend income from Ratchaburi Power Company Limited (RPCL) amounting to Baht 150 million and recognized income from the contractor at IRPC-CP Phase 1 amounting to Baht 66
income from Ratchaburi Power Company Limited (RPCL) amounting Baht 150 million and income from the contractor of IRPC-CP Phase 1 that the company received in Q3/2017. However, EBIT for Q4/2017 had
(CHPP) also increased by Baht 2 million due to the increase in sales volume of chilled water while other income slightly decreased by Baht 6 million. Operating Revenue Operating revenue in Q1/2020 was
; Aerts & Zhang, 2014) 5 Patterns of Earnings Management • Income minimization/ Taking a big bath - during periods of high profitability - during the crisis (Kousenidis et al. , 2013) - to avoid political
% Corporate income tax -1 -2 1 -21% 0 0 0 -0% Earnings (Loss) for the Period -88 3 -91 3,259% -63 -6 -57 904% Non controlling interest -1 0 -1 782% 0 0 0 0% Net Earnings (Loss) -87 3 -90 3,327% -63 -6 -57 904
income tax -8 -10 2 -20% -7 -8 1 -13% Earnings (Loss) for the Period -50 39 -89 -228% -29 37 -66 -178% Non controlling interest - 1 -1 -100% - - - - Net Earnings (Loss) -50 38 -88 -232% -29 37 -66 -178
21% Corporate income tax 8 - 10 - 18 -180% 10 - 2 12 -600% Earnings (Loss) for the Period - 183 - 14 - 169 1207% - 115 - 9 - 106 1178% Non controlling interest 3 3 - 0% - - - 0% Net Earnings (Loss