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

Million Baht (56%) from Q2/2016. The main causes for the lower net profit are economic in Thailand have not yet recover and intense competition. Discussion and Analysis of the Company and its subsidiaries

recovery, competition for available projects are more intense. Discussion and Analysis of the Company and its subsidiaries Operational Results in 2017 and 2016 Corporate Revenue In 2017 the Company and its

there was a lack of capital expenditures projects, resulting in low work load in the first half of 2018. For new projects that came in 2018, as a result, there was very intense competition in terms of

the same period of the previous year by 3.83 million Baht and 12.38 million Baht respectively, due to the lower sales caused by the depreciation of Thai Baht and intense competitive situation in foreign

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

. Fixed broadband saw strong demand of work- from- home, although, price competition remained intense with the broadband package starting from as low as Bt299 and pressured ARPU. Deploy 2600MHz to launch 5G

distribution in other potential countries of Africa, Americas, and APAC. For domestic market, substitute products from importers got flooded as strong Thai Baht made overall imports cheaper causing intense price

baht and intense competition. Transaction For the Year ended 31st December Unit 2018 2017 Gross Profit Ratio % 14.58 15.60 Earnings Ratio % 3.15 4.88 Debt to Equity Ratio Time 0.27 0.29 Return on Equity

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