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

informational asymmetry (and implications against the EMH). • In April 2013, the US SEC ruled that companies could share important information through social media, but only if investors have been alerted about

strings (See appendix A for the theoretical development). 11 This theoretical development introduces necessary and sufficient conditions for an earnings string (Yao, 2014). Lastly, this analysis provides an

and Jo, 2011; Mishra and Suar, 2010). Taken together, the current study hypothesizes that companies adopting effective CSR programs would see enhanced PE ratios given more stable earnings growth and

some of its competitors, followed a strategy of inorganic growth through accretive ac- quisitions in both, high growth and more consolidated markets. It simultaneously de-risked its earnings by

launch of ?The Pride in Thai Innovative and Creative Businesses? Project, aiming to promote raising fund through capital market for innovative and creative businesses. The application period will last

1 Executive Summary AIS continued to build on leadership in mobile data through improved 4G quality and brand perception. In 1Q17, CAPEX of Bt11.5bn was spent to strengthen 4G network quality through

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

are the largest player. Average prices have continued on an upward trend through Q3 and we expect this to continue into the end of the year. We see increased recognition from the market of the value mix