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
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
% increase from increase from the same period last year. Additional income from 2 subsidiaries is 1. AVF increase over the same period of the previous year 1 3 .6 6 million baht from BRAND ECCO , KEEN and 2
5.37 Million Baht or 2.65% decrease from the same period last year. This was the result from Order OEM brand Keen and Order OEM Injection Plastic reduced. 2. Other Income totaling 7.25 Million Baht was
export sales volume was dropped including the reduction of selling price. The fluctuation of raw material price and keen competition of selling price affected to the domestic sales whereas the appreciation
22.69 1.90 496.61 69.08 Current Liabilities 196.50 434.91 396.74 -38.17 -8.78 200.24 101.90 Long-term Liabilities 88.36 138.58 100.85 -37.73 -27.23 12.49 14.14 Retained Earnings 434.05 619.34 717.96 98.62
718.91 1,192.83 1,215.52 22.69 1.90 496.61 69.08 Current Liabilities 196.50 434.91 396.74 -38.17 -8.78 200.24 101.90 Long-term Liabilities 88.36 138.58 100.85 -37.73 -27.23 12.49 14.14 Retained Earnings
-term Liabilities 84.66 100.85 91.99 -8.86 -8.78 7.33 8.66 Retained Earnings 435.91 717.96 718.08 0.12 0.02 282.17 64.73 Total Liabilities and Retained Earnings 712.99 1,215.54 1,182.82 -32.72 -2.69