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

residential business of Nirvana Daii Public Company Limited (“NVD”), a 52%-owned subsidiary of Singha Estate, invested in January 2017. In spite of higher revenues, earnings before taxes (“EBT”) declined by 589

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

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

. Asia  Contrary to how the Asian graph reflects lower earnings, busi- ness sentiments are starting to im- prove.  EBITDA and ROCE were weak for the quarter and LTM due to de-consolidation on India PET

time outside as well as its strength as being a media that reaches consumers when they are on the go and creating brand awareness to an extensive reach. On the contrary, Thailand's advertising industry

scheme or commitment between unitholders and the management company are contrary to those in said law, notifications, rules, or orders, the management company shall comply with said law, notifications

+3.3% from retained earnings. Net debt to EBITDA (excluding lease liabilities and license payable) was 0.7x slightly decline compared to 4Q19. Cash flow (Post TFRS 9&16) In 1H20, Cash flow from operating

prolonged economic impact from new phase of pandemic re- emerging in 2Q21. Price competition and weak consumer spending have led mobile revenue (Bt58,449mn) to drop 2.4% YoY. On contrary, fixed broadband