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

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

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 2.2% Total revenues 254.34 100.0% 273.96 100.0% 1 Other income consist of interest

management in contemplation of enhancing business efficiency to accommodate sustainable growth. PERFORMANCE OVERVIEW 2 | MANAGEMENT DISCUSSION AND ANALYSIS FOR Q1-2020 Revenue Major revenue of The Group mainly