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

;), purchased 2,620,000 BIG shares by utilizing the non-public information he accessed by virtue of his position. Such information was the annual financial statement of 2015 operating results showed the net

Mr. Chitchai Theinkanjanawong On 11 and 14 January 2016, Mr. Chitchai Theinkanjanawong, a director of operation department of Big Camera Corporation Public Company Limited ("BIG") purchased

is recognized as an adjustment to retained earnings as at January 1, 2020. As at 31 December 2019, the Company has loan purchased of receivables Baht 77,375 million. The effect from adopting TFRS9 had

financial reporting standards is recognized as an adjustment to retained earnings as at January 1, 2020. As at 31 December 2019, the Company has loan purchased of receivables Baht 77,375 million. The effect

able to achieve higher collection efficiency and cost control management.  The Company purchased bad debt from financial institution in Q1/2018 1,017 million Baht.  The Company’s Interest Bearing Debt

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

fourth quarter of 2016 (during 1 January – 31 March 2016)* through the monthly statements of January and February 2016**. The financial statements of specific businesses showed earnings of 98.26 million

the economic conditions at the time and current cash collection efficiency. As of 31 December 2019, BAM has net book value of loans purchased of Baht 77,374.66 million against appraisal value of NPLs at

instruments and cannot be compared with the financial statements of 2020. However, the cumulative effect of initially applying these standards is recognized as an adjustment to retained earnings as at January 1