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
market rewards, are mainly due to better future growth opportunities and lower expected returns. Recent research on the implications of consistently meeting earnings targets still, however, leaves
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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
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
, however, not complied with the accounting standards stating that the revaluation surplus has to be transferred directly to retained earnings when the asset is retired. The SEC thus instructed ABC to rectify
434.91 242.46 125.99 213.44 96.37 Long-term Liabilities 95.03 74.59 138.58 63.99 85.79 43.55 45.83 Retained Earnings 427.91 436.51 619.34 182.83 41.88 191.43 44.74 Total Liabilities and Retained Earnings
192.45 434.91 242.46 125.99 213.44 96.37 Long-term Liabilities 95.03 74.59 138.58 63.99 85.79 43.55 45.83 Retained Earnings 427.91 436.51 619.34 182.83 41.88 191.43 44.74 Total Liabilities and Retained