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
-3.33% 14.81% Other income 0.88 0.97 Selling expenses 1.08 0.53 0.55 105% Administrative expenses 26.10 28.47 (2.37) -8% Allowance for doubtful accounts 56.85 - 56.85 Earnings before interest and tax
doubtful accounts 56.85 - 56.85 Earnings before interest and tax (12.13) 135.08 Finance costs - Main businesses 20.06 23.05 (2.99) -13% Finance costs - Solar energy 35.41 35.69 (0.28) -1% Profit before
doubtful accounts, and income tax expenses 1,255.9 867.6 388.3 44.8 Profits before income tax expenses 925.9 712.6 213.3 29.9 Net profits 771.1 586.6 184.5 31.5 Earnings per share (Baht) 0.036 0.043 (0.007
increase of dividend income by 51.5% and the decrease of recording bad debts and doubtful accounts by 69.7%. Basic earnings per share for the first quarter of 2019 were Baht 0.038 per share, increased by
for doubtful receivables, effective tax rate, order backlog, labor force, LIFO earnings, and audit qualification. 6/29/2015 23 Empirical Test – Q2 • Each fundamental signal is binary variable. I assign
development expenses, gross margin, selling and administrative expenses, provision for doubtful receivables, effective tax rate, order backlog, labor force, LIFO earnings, and audit qualification. Each
the parent) of Baht 258 million and earnings per share of Baht 0.13 for 1Q2018, an increase of 14% when compared to consolidated profits (attributable to equity holders of the parent) of Baht 226