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
income of Bt1,530mn from a recognition of upfront 50-year lease payments of 20% NLA office space at Singha Complex upon a transfer of the space to an anchor tenant. Regardless of the one-time revenue
36 Income tax paid 3,389 Proceed from LT borrowings 2,000 Dividend Paid 9,812 Interest received 83 Finance cost and financial lease paid 1,619 Dividend received 8 Repayment of ST borrowings 5,900
Service Plc. Income statement (Bt mn) 3Q17 2Q18 3Q18 %YoY %QoQ 9M17 9M18 %YoY Mobile revenue 30,937 31,203 30,862 -0.2% -1.1% 91,963 93,237 1.4% Fixed broadband revenue 886 1,094 1,117 26% 2.1% 2,172 3,224
; 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
increased by Baht 12.78 million, due to the following reasons: Statement of comprehensive income for the six-month period ended 30 June (Unit : Million Baht) 2017 2016 Change Operating revenue 707.22 717.90
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