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

purchased from Global Inspired Laboratory Co., Ltd.  Date of transaction : Within February 2018  Buyer : Bangkok Chain Hospital PCL.  Seller : Global Inspired Laboratory Co., Ltd.  Relationship with the

: Approval of Asset purchased from Global Inspired Laboratory Co., Ltd.  Date of transaction : Within February 2018  Buyer : Bangkok Chain Hospital PCL.  Seller : Global Inspired Laboratory Co., Ltd

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

subsidiaries offsetting while the Company recognized THB 123 million revenue from new business. Earnings before Interest, Tax, Depreciation and Amortization (“EBITDA”) reported THB 222 million decrease 52.3

the OECD Principles of Corporate Governance as an international benchmark for policy makers, corporations, investors and other stakeholders. They have inspired the development of company laws

Isan region. The structural design is inspired by the Mahahong flower, a floral symbol of Nakhon Ratchasima province, Central Pattana Public Company Limited Management’s Discussion and Analysis (MD&A

decrease in profit sharing from investment in DREIT and the additional provision as per the new labour protection act. Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA) In 2Q19, the