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

KRUNG THAI ASSET MANAGEMENT PUBLIC COMPANY LIMITED|Foreign Investment Fund : FIF,Specific Fund | Offering Date : 22/09/2010 - 28/09/2010

juristic offenders in eight cases and the total remittance of more than 50 million baht as public revenue.  Mr. Somchai Pongpattanasin, SEC Assistant Secretary?General in charge of the Enforcement Division

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

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

% 2.2 Accounting & Finance Outsourcing 19.18 3.7% 23.03 3.8% Total revenue from financial solutions 118.12 22.6% 103.80 16.9% 3. Other income1 8.12 1.6% 15.01 2.4% Total revenues 523.23 100.0% 613.86

% 2.2 Accounting & Finance Outsourcing 5.44 4.1% 5.54 3.1% Total revenue from financial solutions 20.52 15.5% 21.83 12.2% 3. Other income1 3.43 2.6% 5.57 3.1% Total revenues 132.54 100.0% 179.21 100.0% 1

revenue from financial solutions 23.53 17.9% 20.52 15.5% 3. Other income1 2.18 1.7% 3.43 2.6% Total revenues 131.45 100% 132.54 100% 1 Other income consist of interest income, dividend income and gain on

% 2.2 Accounting & Finance Outsourcing 13.28 3.5% 17.42 3.9% Total revenue from financial solutions 76.56 20.1% 77.16 17.5% 3. Other income1 5.66 1.5% 12.26 2.7% Total revenues 380.51 100.0% 440.78 100.0

Outsourcing 7.97 3.1% 12.12 4.4% Total revenue from financial solutions 49.09 19.3% 54.21 19.8% 3. Other income1 4.29 1.7% 6.17 2.3% Total revenues 254.34 100.0% 273.96 100.0% 1 Other income consist of interest