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
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
fourth quarter of 2016 (during 1 January – 31 March 2016)* through the monthly statements of January and February 2016**. The financial statements of specific businesses showed earnings of 98.26 million
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
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
compensation not less than the final rate of 400 days instead of 300 days in which the company had recorded differently in past accumulated expenses impacted income statement Baht 3 million (classified as cost
compensation not less than the final rate of 400 days instead of 300 days in which the company had recorded differently in past accumulated expenses impacted income statement Baht 3 million (classified as cost
the year 2015 and 2016 were in amounts Baht 1.29 million and Baht 1.70 million respectively. The factor that influenced these outcomes are as follows: In the year 2016, The Company has changed the
, increased by 1,778 MTHB comparing to 2016 or 13% as a result of higher sales volume and Ethylene and Glycerin price increase. The rise of Ethylene price was influenced by both tight Ethylene supply from
and found noise trading risks in trading of securities on the SET. The finding suggested that non-fundamental factors highly influenced the SET Index; trading volumes, for instance. Whilst, the market