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

Bangkok, January 14, 2016 ? SEC Secretary-General Rapee Sucharitakul today announced the SEC Strategic Plan 2016-2018 to stakeholders from all sectors, placing a special focus on well-balanced and fundamental development of ecosystem in the Thai capital market to enhance trustworthiness as well as efficiency and competitiveness of intermediaries and the overall market. The three-year strategic plan gives more weight to practical rules and regulations developed from effective communication and un...

limited capacity additions. The Fibers segment delivered robust earnings with 1Q 2018 core EBITDA of $55 million, a 21% increase year-on-year. The business continued to benefit from strong demand growth of

create a diversified earning stream via its HVA portfolio. This portfolio, which accounted for 52% of overall core EBITDA, has enabled the Company to de- liver robust earnings on a sustained basis. The HVA

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

• Decline and make near-zero margin • 45-47% CAPEX • Bt35-38bn Dividend policy • Minimum 70% of net profit Strong mobile data growth continues with improving network perception In 2018 mobile data consumption

Dividend policy • Minimum 70% of net profit Strong mobile data growth continues with improving network perception In 2018 mobile data consumption is expected to continue its robust growth underpinned by

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

. There is less attention on the relationship between CSR efforts and the price-earnings (PE) ratio. Although both ratios are market-based valuation measures, Tobin’s Q ratio depicts the market’s valuation

and strengthening domestic demand, growth in the ASEAN-5 (Indonesia, Malaysia, the Philippines, Thailand, and Singapore) economies is projected to remain robust at around 5% for the fourth quarter of