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
Earnings before interest and taxes (EBIT) 17.67 28.17 (10.50) (37.27) Financial costs 0.04 0.04 - - Income tax expenses 1.86 5.46 (3.60) (65.93) Net profit 15.77 22.68 (6.91) (30.46) Earnings before interest
172.65 178.85 (6.21) (3.47) Earnings before interest and taxes (EBIT) 10.58 32.79 (22.21) (67.73) Financial costs 4.75 0.72 4.04 559.72 Income tax expenses (2.87) 2.86 (5.73) (200.35) Net profit 8.70 29.21
111.29 105.32 5.97 5.67 Selling expenses 55.33 50.65 4.68 9.24 Administrative expenses 55.96 54.67 1.29 2.36 Earnings before interest and taxes (EBIT) (2.70) 17.67 (20.37) (115.27) Financial costs 1.09
115.04 -4.98 329.68 299.29 10.15 Selling expenses 50.13 48.46 3.44 57.80 -13.27 157.01 137.38 14.29 Administrative expenses 59.19 55.13 7.37 57.25 3.40 172.67 161.91 6.65 Earnings before interest and taxes
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
, however, it would be restrained by non-farm household income given signs of moderation in earnings, and lower consumer confidence among low-income households due to elevated household debt. Bank of Thailand
expenses 42.73 79.69 (36.96) (46.38) 104.01 147.50 (43.49) (29.49) Administrative expenses 32.34 45.05 (12.71) (28.22) 65.37 88.52 (23.15) (26.15) Earnings before interest and taxes (EBIT) (6.69) 7.28 (13.97
61.27 67.82 (6.55) (9.66) Administrative expenses 33.04 43.47 (10.43) (24.00) Earnings before interest and taxes (EBIT) 10.97 (2.70) 13.67 (506.71) Financial costs 2.77 1.09 1.69 155.39 Income tax