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

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

250.00% Net foreign exchange gain/(loss) 0.32 0.93 190.63% Other income 3.11 5.87 88.75% Earnings before interest and taxes 237.44 124.30 -47.65% Financial expense (2.31) (1.86) -19.48% Profit before

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

was negatively impacted by an unexpected event in Malaysia, where a government-linked sector that is one of our major clients in airport advertisement has cut back its spending due to the country’s

) (0.16) 1.13 -231.40% -806.25% (0.36) 0.62 -272.22% Other income 1.54 0.49 4.80 211.69% 879.59% 2.81 5.82 107.12% Earnings before Interest and taxes 71.28 14.76 41.35 -41.99% 180.15% 168.36 127.56 -24.23

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 the revenue from sales was mainly due to a decrease in sales volume of seasoning and dipping sauce in Europe, along with unexpected problem that occurred in the production process. Income Statement

Their Finances More Resilient to the Ever-changing Context?” with a view to emphasizing the importance of money management knowledge and skills to cope with the unexpected in life. Key messages to be

reports in the case of any unexpected event, and the submission period will be based on business days instead of calendar days  to allow  business operators to have more time.SEC has made the public