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
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
negative effect from strengthen THB against USD. * Note Please find further information in the consolidated financial statements. 2 Gross profit margin = Gross Profit (Total Sales – Costs of Sales) to Sales
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
integration of acquired businesses, the start of earning recovery in our high-volume Necessities business and our stable but higher-margin HVA business. We delivered record earnings and cash flows and expect
reported net profit of Baht 8.5 million, compared with last year same quarter at 23.1 million. Earnings per share presented at Baht 0.40. Statement of Comprehensive Income Total Revenues (Million Baht
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
continued to outperform Core EPS of THB 3.86, delivering earnings growth for the 18th consecutive quarter Operating Cash Flow of $923 million, helps strengthen balance sheet and fund future growth
company world-wide. We continued to strengthen our Corporate Governance capabilities and The Stock Exchange of Thailand, where the Company is listed, recently ranked us, again, at a ‘Five Star’ level, the
company world-wide. We continued to strengthen our Corporate Governance capabilities and The Stock Exchange of Thailand, where the Company is listed, recently ranked us, again, at a ‘Five Star’ level, the