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
additional debts, amounting 11.1 million Baht for a creditor who entered into the compromise agreement with the Company and also recorded a provision for additional debts of 0.2 million Baht for a remaining
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
กรรมการเจ้าหนี้ (creditor committee) โดยเฉพาะกรณีประเทศไทย รวมทั้งการดำเนินการอื่น ๆ นั้นเนื่องด้วยกำหนดการพักชำระหนี้ตามคำสั่งศาลสิงคโปร์ของกลุ่มบริษัทซิปเม็กซ์ใกล้จะครบระยะเวลาในวันที่ 2 ธันวาคม 2565
rights and warrants 22. Additional paid-in capital (discount on capital stock)) 23. Appraisal surplus 24. revaluation surplus (deficit) in investments) 25. Retained earnings (deficits) arising from risk
. Retained earnings (deficits) arising from risk prevention equipment with directly recognition to the owner’s equity 26. retained earnings (deficits) 26.1 Appropriated 26.1.1 legal reserve 26.1.2 others 2.6.2
) 25. Retained earnings (deficits) arising from risk prevention equipment with directly recognition to the owner’s equity 26. retained earnings (deficits) 26.1 Appropriated 26.1.1 legal reserve 26.1.2
million for Q2-2017 and Q2-2016, in accordingly). Mainly caused from in last year, it recorded the additional expense claims from creditor in regarding to the Company breached some condition in the