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

; Aerts & Zhang, 2014) 5 Patterns of Earnings Management • Income minimization/ Taking a big bath - during periods of high profitability - during the crisis (Kousenidis et al. , 2013) - to avoid political

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

represents decreasing of 6 Million Baht (122%) from Q3/2017. The main cause for the lower net profit are occurred from increasing of selling and administration expenses, and loss on foreign exchange rates

Bangkok, September 25, 2014 - The SEC organized ?3rd SEC Working Papers Forum?, jointly with the Faculty of Business Administration and the Faculty of Management Sciences, Kasetsart University

SEC organized ?3rd SEC Working Papers Forum?, jointly with the Faculty of Business Administration and the Faculty of Management Sciences, Kasetsart University presented three research papers on ?Listed

additional investment to upgrade office building’s facilities. - Administration expenses increased due to additional headcount required for the succession plan. Extraordinary items included 15.2 million baht

intensified and currency exchange fluctuated. Loss on exchange rate amounted to 4.9 mil. baht. Selling and administration expenses were about the same as last year. - Profit for the period fell 34% from 48.9

subsidiaries’ total earnings amounted to 800 million Baht, consisting of contract revenue 779 million Baht, interest 11 million Baht, profit from rate of exchange 8 million Baht and others income 2 million Baht