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

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

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

Promotion Operation Review ... 1 The effect of natural disaster on earnings management Supavinee Jevasuwan Kasetsart University SEC Working Papers Forum 19th August 2015 2 Research Question 3

came mainly from crude oil price rebound in 2018. And even with lower pressure on Glycerin price from growing market supply in the second half of 2018, full year average Glycerin price remained high

in Asia. Overall Sales have increased despite lockdown in various countries with COVID19 reinforcing essentials nature of our business. Lower oil prices have led to an improvement in earnings of our

compensation from NBTC partially covered revenue loss. After gradual lifting of lockdown in late May-20 and economic activity slowly resumed, there were pent-up demand led to rebound in new acquisition and

operators continued to offer low-price plans and discounts for new acquisitions and to address weak consumption, ARPU slightly rebound to Bt446 or +0.7% QoQ. Mobile Business 1Q21 4Q21 1Q22 %YoY %QoQ

was attributed to an increase in unappropriated retained earnings and non-controlling interests of the subsidiaries. Total equity included with equity attributable to owners of the Company of THB

spectrum licenses were made in 1Q21. Other 10,306 2.9% 6,708 1.8% Total Liabilities 274,481 78% 292,076 80% Retained earnings 51,382 15% 47,084 13% Credit Rating Others 24,307 6.9% 24,573 6.8% Fitch National