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

4,882.3 Earnings per Share (EPS) Baht 1.79 1.65 1.90 1.79 Total liability-to-equity ratio (D/E ratio) Times 1.31 1.43 1.57 1.79 Return on Equity (ROE) Percentage 12.10 11.03 12.55 15.247 Bangkok Commercial

Baht 192,189.05 (or 2.48 times over acquisition cost) while book value of properties for sale was at Baht 23,899.11 million against the appraisal value of NPA at Baht 55,069.43 million (or 2.31 times

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

instruments and cannot be compared with the financial statements of 2020. However, the cumulative effect of initially applying these standards is recognized as an adjustment to retained earnings as at January 1

% Earnings per share (THB/share) 0.31 0.31 0.00 1% 0.58 0.56 0.02 3% Note: The new financial reporting standards were reflected in company’s result of 2019 • Total revenue increased mainly are results of

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

recognized as an adjustment to retained earnings as at January 1,2020. The Company announced Q1/2020 Performance with Baht 699 million of Net Profit which decreased by 78.5% from Baht 3,247 million of Q1/2019

is recognized as an adjustment to retained earnings as at January 1,2020. The Company announced Q1/2020 Performance with Baht 699 million of Net Profit which decreased by 78.5% from Baht 3,247 million

average occupancy rate for CPN’s retail properties stood at 91%, slightly lower from the previous quarter due to major renovations at both CentralWorld and CentralPlaza Rama 3. CPN reported its 3Q17