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
Retirement Saving via Tax System with Behavioral Economics Implication for Regulation Retirement Saving via Tax System with Behavioral Economics Implication for Regulation แลกเปล่ียนความคดิเหน็โดย
earnings management Accrual earnings management Timing for manage earnings During the fiscal year After the end of the accounting period but within the confines of accounting system Benefits Not a GAAP
to firm value ultimately. 9 Dechow et al. (2010) point out that earnings persistence, a proxy for earnings quality, depends on firm fundamentals and accounting system. 11 Lev and Thiagarajan (1993
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
during the period. Revenue from Implementation and Application Management Service for CRM System For the first 3 months of 2020, revenue from implementation and application management service for CRM
-equation regression analysis, SEM consists of a system of equations and explicitly takes into account measurement errors of CSR proxies by putting measurement errors and the error term into separate
right-of-use assets as a result of the adoption of the new financial reporting standard in year 2020 and increase investment in technology and information system. 2. Total liabilities increased 31,457,336
; “derivatives business operator reporting system ” means an electronic data interchange provided by the SEC Office for filing reports with the SEC Office. Clause 2 A derivatives business operator shall prepare
; “derivatives business operator reporting system ” means an electronic data interchange provided by the SEC Office for filing reports with the SEC Office. Clause 2 A derivatives business operator shall prepare