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

In the current context of business rehabilitation, there is a more diverse range of guidelines for restructuring debts or funds of Rehabilitation Listed Company. Therefore, to ensure that the regulations for offering for sale of newly issued securities align with the current restructuring frameworks and that the rehabilitaion process is flexible and expedited, with disclosure criteria and appropriate investor protection measures in place according to the investor types, the SEC is proposing to a...

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

, total income, free cash flow, share prices, earnings per share, amount of cash flow, amount of earning per share and number of times being listed on the turnover lists, all of which were used to test with

prices, earnings per share, amount of cash flow, amount of earning per share and number of times being listed on the turnover lists, all of which were used to test with the sample group of securities on

information via the SET system by 17 April 2018. However, EARTH notified that during the process of the business rehabilitation under the bankruptcy law, the company needs to request the Central Bankruptcy

first MOA is for cooperation in monitoring and oversight of fund mobilizing companies or capital market business operators, entering the rehabilitation process or involved in a bankruptcy case pursuant to

, which was due on 17 April 2018. EARTH is now required to clarify and publicly disclose the information within 60 days after the bankruptcy court grants a permission for the plan preparer to assess the

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