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

นางสาวรื่นวดี สุวรรณมงคล เลขาธิการ สำนักงานคณะกรรมการกำกับหลักทรัพย์และตลาดหลักทรัพย์ (ก.ล.ต.) เข้าร่วมงาน "2021 UN Women WEPs Awards High-Level Dialogue: Envisioning the future for a more gender

earnings strings. 9 Theoretically, sufficiently high earnings persistence drives a string of earnings in the absence of a strong time trend in earnings. This, therefore, may be the case that the reward to

(raw material), COGs/revenue ratio of Q1/2019 are at high level. This is because of high stock level carried over Q4/2018.  Increase in cost of sales of are main impact to minus in bottom line. 3 / 4

. There is less attention on the relationship between CSR efforts and the price-earnings (PE) ratio. Although both ratios are market-based valuation measures, Tobin’s Q ratio depicts the market’s valuation

promising growth was attributed by the increase of number of patients as well as bill amount per patient. A yoy slight decline of social security revenue were mainly from high care cost revenue following the

. Although the economy performed well in a big picture, the economy at grassroots level has yet to sufficiently expand. This was seen in growth of private consumption, growth of durable goods consumption

find that sufficiently high earnings persistence drives a string of earnings in the absence of a strong time trend in earnings. 6/29/2015 9 1st Question • To the extent that investors employ past

Plc. would like to inform the financial performance for the third quarter ended 30 September 2017. The Company and its subsidiaries reported a net profit of THB 34.81 million or earnings per share of

% 112.68 99.26 14% Earnings before interest tax and deprecation 114.01 80.11 42% 270.02 218.00 24% % Earnings before interest tax and deprecation 29% 25% 4% 26% 24% 2% Other income /(expenses) 5.00 2.84 76