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

economy of scale, therefore, gross margin and net margin increased to 20.08% and 5.07% respectively.  There is no significantly impact on the company’s profit from the cost of raw materials factor

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

in Chiang Rai to serve customers in the North, and 2 new stores of Homepro were opened in Malaysia, at Ipoh and Penang, which will benefit from greater economies of scale. As a result, at the end of

of hospital operations 257.36 226.88 13% Gross margin 125.57 86.97 44% % Gross margin 33% 28% 5% Administrative expenses 47.84 35.48 35% Earnings before interest, taxes and depreciation 105.66 75.92 39

market-focussed verticals and will leverage our scale and management depth to further improve quality of earnings. The Lifestyle vertical serves global home and apparel business outside China from its

% 182.44 153.19 19% Earnings before interest, taxes and depreciation 102.79 92.44 11% 405.48 362.47 12% % Earnings before interest, taxes and depreciation 26% 25% 1% 25% 25% 0% Other income /(expenses) 5.09

Home stores, as well as 6 HomePro stores in Malaysia. Continuing expansion of new stores in Malaysia is to achieve economy of scale and to reach more customers in different areas. The Company would like