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

find that sufficiently high earnings persistence drives a string of earnings in the absence of a strong time trend in earnings. 6/29/2015 9 1st Question • To the extent that investors employ past

earnings strings. 9 Theoretically, sufficiently high earnings persistence drives a string of earnings in the absence of a strong time trend in earnings. This, therefore, may be the case that the reward to

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

absence of revenue from the property development business and increase in administrative expense as explained above. Summary of Financial Performance Analysis of the Operating Results Revenues For the

of 265 million Baht, decreased by 42% or by 191 million Baht due to the absence of specific business tax and residence transfer expense. In 3Q 2019, the Company had a total finance costs of 219 million

payment from unappropriated retained earnings of THB 0.0313 per share to shareholders whose name appear on the record date on 8 May 2018. The payment date is on 25 May 2018. Management outlook and future

lockdown in Thailand was lifted and business activities resumed in this quarter. However, economic recovery remained vulnerable as service sector continued to be impacted by the absence of foreign tourists

buy back shares for the purpose of financial administration in the case that the Company has retained earnings and excess liquidity, provided that such buyback of shares shall in no way give rise to any

view of such shareholder; (2) The Company may buy back shares for the purpose of financial administration in the case that the Company has retained earnings and excess liquidity, provided that such