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

Baht 24.46 million, a decrease of 62.93% compared to 2017. Final earnings per share resulted at Baht 1.15. Total Revenues 2018 2017 Change (Million Baht) (Million Baht) (%) Sales 2,020.63 2,147.64 (5.91

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

Korea - Vietnam - Thailand 2) Charter service for voyage charter and time charter 3) Ship management 4) Stevedoring 5) Ship repair and ship maintenance 6) Sale and purchase of ships 7) Agency. Top 10

, 2020 approved the Company’s Interim Financial Information ending March 31, 2020. The Company would like to clarify the three-month period ended March 31, 2020 earnings results, as follows. Statement of

of 2.08 percent and increase in raw material cost, salary and benefits of the employees, electricity expenses, gas expense and repair and maintenance expenses. Cost of services was Baht 96.07 million

compared with net loss of Baht 4.6 million in the same quarter last year. Earnings per share was Baht 1.27. In the nine-month period, the Company reported consolidated revenues of Baht 1,414.7 million

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

Co.,Ltd. (Biogas Power Plant) and UWCC (Cambodia) Co.,Ltd. In order to reduce its debt and reshape its investment from less competency business such as Power Plant that cause longer period of repair

material cost, salary and benefits of the employees, electricity and gas expenses and repair and maintenance expenses. Cost of services was Baht 98.49 million, which increased from the same period of