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
European fixed income – trends and analysis SEC Classification : ใชภ้ายใน (Internal) - R E S P O N S I B L E I N V E S T M E N T - ESG Incorporation & Investment Strategies in Fixed Income Carmen
Gross Profit from Operation excludes Other Revenue from Utilities Business. 4 Foreign Exchange Loss / (Gain) consists of unrealized and realized Loss (Gain) on exchange rate from USD Loan 5 Income Tax
% Total comprehensive income (loss) attributable to owners of the parent Operating Profit (Loss) EBIT Net Profit (Loss) Total Comprehensive income for ther period Revenue from transmission and
) (2.97) (7.86) (2.84 4.66 (37.22) Total sales 418.00 99.35 266.26 96.02 (151.74) (36.30) Other income/1 2.73 0.65 11.05 3.98 8.32 304.76 Total revenue 420.73 100.00 277.31 100.00 (143.42) (34.09) Notes: /1
; Aerts & Zhang, 2014) 5 Patterns of Earnings Management • Income minimization/ Taking a big bath - during periods of high profitability - during the crisis (Kousenidis et al. , 2013) - to avoid political
recognized revenue from financial lease, a one-time revenue complies with accounting standard amount THB 2,796 mn which recognized in other income and THB 559 mn tax is recognized in the income tax expense
recognized revenue from financial lease, a one-time revenue complies with accounting standard amount THB 2,796 mn which recognized in other income and THB 559 mn tax is recognized in the income tax expense
- - Total revenue from sales & service 770.1 686.0 12.3% 771.8 -0.2% Cost of sales 349.1 322.2 8.3% 355.1 -1.7% Gross profit 421.0 363.8 15.7% 416.7 1.0% % 54.7% 53.0% 54.0% Other Income 4.3 3.6 21.2% 3.5
266.27 96.02 171.73 91.32 (94.54) (35.51) Other income/1 11.05 3.98 16.32 8.68 5.27 47.69 Total revenue 277.32 100.00 188.05 100.00 (89.27) (32.19) Notes: /1 Other income comprises mainly of interest