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
Comments on: “Trading costs on the Stock Exchange of Thailand” Authors: Charoenwong C., Ding D.K., Jenwittayaroje N. Comments on: “Risk-taking behaviour during downturn: evidence of loss-chasing and
and David Dodd in 1934 • Finding price-intrinsic value discrepancies in the market • Various price-based ratios and future stock returns ⋄ Earnings-to-price ratio (Basu, 1977) ⋄ Dividend-to-price ratio
firms surpassing earnings targets. Complementing this evidence, DeAngelo et al. (1996) find that firms with consistent earnings growth experience stock price declines when such growth terminates. Skinner
Shareholder equity 383.00 383.00 Registered capital Issued and Paid up capital 383.00 16.73% 383.00 16.86% Premium on stock 519.67 22.70% 519.67 22.88% Retained earnings Legal reserve 72.60 3.17% 72.60 3.20% Un
% 383.00 16.22% Premium on stock 519.67 20.58% 519.67 22.00% Retained earnings Legal reserve 74.10 2.93% 74.10 3.14% Un-appropriated 536.92 21.26% 493.53 20.89% Non-controlling interest of the subsidiary
Shareholder equity 383.00 383.00 Registered capital Issued and Paid up capital 383.00 16.33% 383.00 16.22% Premium on stock 519.67 22.16% 519.67 22.00% Retained earnings Legal reserve 74.90 3.19% 74.10 3.14% Un
- ร่าง - 1 May 28, 2018 Subject Management Discussion and Analysis for the year ended 31st March 2018 To President of the Stock Exchange of Thailand Secretary of the Office of Securities and Exchange
SUBSIDIES SEC Classification : ใชภ้ายใน (Internal) ANALYST FOLLOWING • He & Tian (2013): Analysts make a firm forego valuable long-term investments to meet short-term targets. • Lee & Mo (2020): Earnings
the number of treasury stock GP = Gross Profit, EBITDA = Earnings before Interest, Tax, Depreciation & Amortization, EBIT = Earnings before Interest & Tax, NP = Net Profit after Tax, EPS = Net Earnings