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

% Change QoQ Sales and service income Change YoY Sales and service income (included revenue from finance lease under a Power Purchase Agreement) increase 6.2% QoQ from Baht 1,467.7 million to Baht 1,559.1

QoQ Sales and service income Change YoY Sales and service income for 2020 compared to 2019 increase by 0.7% YoY from Baht 4,950.6 million to Baht 4,987.6 million. The increase of Baht 37.0 million

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

Waste Power Plant 61.7 65.2 3.5 5.7% Solar Engergy Power Plant 1.9 2.9 1.0 52.6% Gross Profit by Segment 439.4 471.6 32.2 7.3% Gross Profit Change Q1-2021 Q1-2022 Change Percent Percent Biomass Power

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

วันที่ 15 ตุลาคม 2545 1 NO. (SUTHA-SET) 016/2019/EN 14 August 2019 Subject : Clarification of Q2/2019 the total revenues and the Net profit change more than 20% To : The President of the Stock

) (2.4%) Gross Profit Change YoYChange QoQ Q1-2022 Q2-2022 Q3-2022 Q4-2022 Change 2021 2022 Change Percent Percent Percent Percent QoQ Percent Percent YoY Biomass Power Plant 31.6 30.4 29.0 28.1 (0.9) 33.3

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

rights and warrants 22. Additional paid-in capital (discount on capital stock)) 23. Appraisal surplus 24. revaluation surplus (deficit) in investments) 25. Retained earnings (deficits) arising from risk