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

project in Texas, USA; expanding earnings in 2019 from investments made in Brazil and Egypt; consolidating operations in India (PET) and Indonesia (PTA) are all aimed at growing earnings from this segment

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

57.14 46.04 24.11 55.05 3.80 112.19 92.22 21.65 Earnings before interest and taxes (EBIT) 26.26 50.45 (47.95) 28.17 (6.78) 54.43 94.82 (42.61) Financial costs 0.03 4.48 (99.33) 0.04 (25.00) 0.07 8.02

) 130.98 101.47 29.08 Administrative expenses 57.87 43.50 33.03 57.14 1.28 170.06 135.72 25.29 Earnings before interest and taxes (EBIT) 21.67 43.52 (50.21) 26.26 (17.48) 76.10 138.34 (44.98) Financial costs

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

expanding through TV media and online channels. This is the core business of Shop Global (Thailand) Ltd. that the Company has invested in. And this will be another sales channel for expanding market and sales

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

competition and resulted into slower sales in B2B as well. Adopting to the changing consumer behavior where consumers are transitioning to apply technology for their purchases, the Company is expanding its

integration of acquired businesses, the start of earning recovery in our high-volume Necessities business and our stable but higher-margin HVA business. We delivered record earnings and cash flows and expect