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

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

acquisition of Spindletop and startup of Lake Charles cracker did not provide us the typical earnings which we had built in our business case. Our strong balance sheet and the strategic fit of these gas based

to replace the less energy efficient ones in order to conserve energy, but this year the Retail Chain had delayed the investments. Profit for the period The Company's profit of the quarter was 3.3

-0195000 a priority and through controlling expenses and other various actions the group has been able to conserve cash to ensure that the Group is in a solid position going forward. In addition to the risk

year. As a result, same-store utility cost increased 3.2% YoY, which was lower than the increase in electricity Ft rate, and partly down to CPN’s continuous effort to conserve energy usage. Hence, the

number of LED lighting luminaires to an Australian Retail Chain to replace the less energy efficient ones in order to conserve energy, but this year the Retail Chain had delayed the investments. Profit for

conservation. The SEC, as a capital market regulator, encourages the use of capital market products to support investments in projects that conserve or protect the environment, including the development of areas