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

future. Business wise H1 2019 was challenging particularly in the most recent quarter. Business sentiment in multiple industrial segments important to us has been impacted by the macro economy and the

1,694.9 1,520.4 Net Profit 2,544.5 3,038.7 -16.3% 2,240.1 +35.7% 17.9% 22.0% 18.0% The year 2017 was another challenging year for KCE when construction of the new Lat Krabang factory was completed, and

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

accidents. Business wise Q3 2019 as in Q2 the macro economy and the competitive landscape remains challenging. The continuing weakness in the steel sector had a significant volume and revenue impact, but we

. Moreover, there was a high base in Q4’2017 since the market reacted to an announcement of the new excise tax imposed to RTD Tea before the regulation became effective in mid Sep’17. Although the challenging

, (%) 26.0% 30.0% 34.9% Selling &Administration 1,804.3 1,817.6 1,694.9 Net Profit 2,014.9 2,544.5 -20.8% 3,038.7 -16.3% 14.4% 17.9% 22.0% The year 2018 continued to be a challenging year for KCE when

supervision, initiate cooperation and address key challenges, which can lead to common practices at the regional level in the future. IOSCO APRC Meeting will discuss important and challenging issues such