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

197,023 6.48 Gross Profit : Real estate 173,981 229,042 (55,061) (24.04) 982,775 929,024 53,751 5.79 Gross profit margin (%) 27.74 36.18 (8.44) (23.33) 30.36 30.56 (0.20) (0.65) Rental and other services

) % 2019 2018 Increase (Decrease) % Real Estate Revenue from sale of real estate 929,571 1,235,799 (306,228) (24.78) 2,609,408 2,406,501 202,907 8.43 Gross Profit : Real estate 355,918 368,158 (12,240) (3.32

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

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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

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