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

investigation and found that Ravi had taken advantage of the information on SPORT's operating results for the third quarter of 2015. The information became known to him by virtue of his position as the company's

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

which Thailand has comparative advantage. Providing an enabling condition that encourages growth of the said businesses will certainly help them to play the key role in adding value to products and

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

. Profit Three-month (Thousands Baht) Change Amount % Gross profit , , (,) -.% Profit before income tax , , (,) -.% Profit for the period , , (,) -.% From revenues, cost of goods sold and expenses factors

CSR is harmful to corporate value creation since companies investing in CSR activities incur unnecessary expenses and possibly weaken competitive advantage (e.g., Crisostomo et al., 2011; Tandry et al

achieved strong earnings, a growth of 49% in core EBIDTA or $749 mil- lion which is on track to deliver over $1 Billion in annual EBITDA in 2017, the first time in the history of the Company. The strong

) before finace cost and income tax expense (30,880) (29,422) (24,440) Finance costs (323) (399) (448) Income tax (expense) benefit - - - Profit (loss) for the year (31,203) (29,821) (24,888) Page 8 5. Total