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

Baht 35.78 million or 24.5%. Earnings per share is Baht 1.04 per share, increased from last year that showed at Baht 0.84 per share. Statement of Comprehensive Income For the three-month period ended 30

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

million and earnings per share of Baht 0.54, an increase of 22% when compared to consolidated profits (attributable to equity holders of the parent) of Baht 887 million and earnings per share of Baht 0.45

continue to has expenses which are fix cost which are animal feed, utilities for instance. Though, the company has managed its costs, internal resources, business operation and the cash flow to the maximized

integration of acquired businesses, the start of earning recovery in our high-volume Necessities business and our stable but higher-margin HVA business. We delivered record earnings and cash flows and expect

million, increased by Baht 71.02 million or is equal to 37.1% from last year. Earnings per share is Baht 1.50, increased from last year that show Baht 1.10 per share. Statement of Comprehensive Income For

38.99 35.09 (3.90) -10.00% Income tax 31.97 37.04 5.07 15.86% Net profit 82.54 139.02 56.48 68.43% Net profit Ratio (ROS) 15.36% 19.92% Earnings per share (Baht) 0.21 0.26 0.05 22.59% Total Revenue For