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

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

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

change in perspective Society How is a shift in perspective landing in the world of regulations? Increase in sustainability disclosure/reporting standards Building of Sustainability Focused industrial

baht or around 43.9 percent.The earnings before interest and tax, depreciation, amortization (EBITDA) were derived from total income (excluding dividend income, gain on sale of investments, gain on sale

respectively, decreased by 21.1 percent while total operating expenses decreased from 6,920.3 million baht to 6,683.6 million baht or around 3.4 percent. The earnings before interest and tax, depreciation

of the previous year, which decreased by 30.4 percent. This was due to the lower volume and lower average selling price of stainless steel, copper, aluminum, strip and sheet, which are the main product

increase in revenue in 2019 compared with last year was due to the delivery of projects that have due date of contracts in 2019 such as USO (Phase 2), Cable Landing Station and CAT-IDC. In addition, the

Company reported net profit for year 2019 at 356.7 million baht of which gain attributable to equity holders of the Company at the amount of 350.8 million baht. Earnings per share equaled to 0.17 baht. 4