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
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difficult interpretation since traditional earnings capitalization models describe that investors are willing to pay a certain multiple for current earnings (Huang and Wirjanto, 2012). After data treatment
focuses on identifying and understanding the extent to which future growth is related to the duration of an earnings string. The rationale is that the longer earnings strings, the more difficult firms
2019 because the major customer which is Siam Commercial Bank (SCB) has slowed down the use of such service due to the pandemic of COVID-19 that make it difficult to get into customer’s work place and
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
166.45 (16) -9% Earnings per share (THB/share) 0.25 0.28 (0) -11% 0.25 0.28 (0.03) 7% 2 / 4 Financial results of 3-month ended period Comparing to result of Q1/2017, overall result of Q2/2017 were