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

Company Limited was 2,897.0 million Baht, increase 571.8 million Baht. An increasing in share premium, Advance receipt of share subscription and retain earnings increase due to the Company‘s net earnings

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

% of the year 2016 , 18% decrease of the same last year. Because of the Company and subsidiaries have the amount of recognition income from Townhouse , Twinhouse and Condominium that have gross profit

subsidiaries have the amount of recognition income from Townhouse , Twinhouse and Condominium that have gross profit less than the quarter 3/ 2016. Selling general & Administration expense : The Company and

. Because of the Company and subsidiaries have the amount of recognition income from Townhouse , Twinhouse and Condominium that have gross profit less than the quarter 3/ 2016. Selling general

1.4% Total Expenses 36.4 20.4% 37.1 20.8% 0.7 1.9% Earnings Before Interest and tax 9 5.1% 9.8 5.5% 0.8 8.9% Finance Cost 12.9 7.2% 13.3 7.5% 0.4 3.1% Management Discussion and Analysis Q1/2018 Page 2/4

% Administrative Expenses 14.7 8.2% 19.0 11.1% 4.3 29.3% Total Expenses 37.1 20.8% 43.3 25.2% 6.2 16.7% Earnings Before Interest and tax 9.8 5.5% 9.5 5.5% -0.3 -3.1% Finance Cost 13.3 7.5% 14.7 9.4% 1.4 10.5% Tax