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

Earnings Management • Earnings management includes both legitimate and less legitimate decisions by manager to change accounting policies or real actions in order to smooth earnings or achieve some specific

control variables capture other determinants of subsequent earnings volatility including firm fundamentals, growth options, capital structure, business cycle, diversification effects, and real economic

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

Justification_E_1-61 NO. AC. 002/2018 15 May 2018 Subject: Clarification of changes in operating performance of more than 20% To: The President of the Stock Exchange of Thailand M. K. Real Estate

Justification_E_2-61 NO. AC. 003/2018 14 August 2018 Subject: Clarification of changes in operating performance of more than 20% To: The President of the Stock Exchange of Thailand M. K. Real Estate

Justification_E_4-62 NO. AC. 01/2020 28 February 2020 Subject: Clarification of changes in operating performance of more than 20% To: The President of the Stock Exchange of Thailand M. K. Real Estate

ที่ บช NO. AC. 04/2019 14 November 2019 Subject: Clarification of changes in operating performance of more than 20% To: The President of the Stock Exchange of Thailand M.K. Real Estate Development

profit of THB 350. 79 million or earnings per share of THB 0. 35 in 2016, a decrease of THB 117.54 million or 33.51%. Details were as follows: Operating results 2017 2016 Increase (Decrease) % Real Estate

ที่ บช 2017 2016 Increase (Decrease) % Operating Results : 2nd Quarter Revenue from sales of real estate 602,001 615,657 (13,656) (2.22) Total revenues 687,009 675,185 11,824 1.75 Total expenses