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
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
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
estimated depreciation life of SAAM-SP1 power plant from 20 years to 25 year since 2017 onward, to be in line with the useful life of assets. For the year 2016 and 2017, the Group Company presented gross
operation date : 18 August 2015 Concession life : 20 years 2) Shima Solar Power Plant Location : Oyabe City, Toyama Prefecture, Japan Contracted capacity : 1.25 MW Installed capacity : 1.43 MW Feed-in Tariff
) (9.1%) Sales of steam (IU) 2.5 1.4 (1.1) (44.0%) Sales from Natural Gas Power Plant 422.3 668.6 246.3 58.3% Sales of electricity - FiT, base tariff and Ft 70.1 68.1 (2.0) (2.9%) FiT Premium 6.0 6.0
investors. The proceeds will be used to support financing of Rayong Waste to Energy (WTE) project and solar power plant projects as parts of GPSC’s plan to scale up our renewable businesses. GPSC’s senior
comprise of raw material and packaging cost, labor cost, depreciation of our plant and machinery, freight expenses and others cost of sales. Our cost of sales for the three months period ended March 31, 2017
project called “Elevate Life’s Pleasure” to deliver Life’s Pleasure experience through various types of quality glassware in consumers’ everyday life. Ocean Glass Public Company Limited Page 2/ 6
business sector which resulted in corporate sales, thus significantly effects the decreasing of sales. The company adjusts selling method to new channel: online channel, and more focus on daily life products