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

accounting principles (GAAP) such as - Bbig bath restructuring charges - Cookie jar reserves - Flushing the investment portfolio - Operating Income VS Non-operating Income Ways to Manage Earnings (2) 7 Real

% Taxes 0.23 0% (2.92) -1% 3.15 108% Net Profit (loss) 31.00 22% (6.84) -2% 37.84 553% Profit (loss) attributable to Owner of the parent 31.00 22% (10.21) -3% 41.21 404% Non-controlling interest - 0% 3.37 1

, to mitigate this concern, I delete all firms that do not report at least twenty quarters of earnings history. This implies that survivorship rate is similar for both string and non-string firms. 6/29

meet market demand in 3Q17. Therefore, the tailwinds in volume and margins are expected to handsomely beat earnings estimates on a fully diluted basis following the exercise of W1 warrants. 3 In last

expenses increased slightly by only 0.15% from Baht 389.26 million in Q1 2020 to Baht 389.86 million in Q1 2021. Core operating profit (defined as Earnings before Interests and Taxes exclude interest income

Enterprise businesses which rose on digitization demand from home and business customers. The mobile business leadership was sustained with AIS focusing on quality acquisition and profitable segments despite

to earnings strings, growth, past risk and 13 Although prior research includes non-decreasing earnings firms in increasing earnings firm sample, I limit my increasing earnings firm sample to only

Quarter 2018 MD&A 1 Indorama Ventures Public Company Ltd Management Discussion and Analysis 3rd Quarter 2018 Milestone Revenues and Earnings, Structural Improvements, Enhanced Portfolio and Geographic Reach

associated with the USD loan related to the SGAH transaction and is non-cash in nature. Net profit (loss) attributable to equity holders was Baht 128.48 million, as compared to net profit of Baht 146.49