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

, an increase of Baht 47.03 million or up by 2.21% due to the increase of income from promotional activities with suppliers, interest received, and miscellaneous income. 2. Gross profit from product

, higher interest received, and miscellaneous income. 2. Gross profit was Baht 4,030.10 million, an increase of Baht 178.34 million or up by 4.63% over the same period last year. In addition, gross profit

compared to the previous year. This was due to the higher earnings before tax. Table 2: Financial Summary for the 1st half of the year 2019 and 2018 Unit: Million Baht H1’2019 H1’2018 Increase (Decrease

347.88 million, an increase of Baht 25.66 million or up by 7.96% as compared to the previous year. This was due to the higher earnings before tax. Table 2: Financial Summary for the nine-month period of

period of 2 0 1 7 as driven mainly by rising expenses on office employees, office and miscellaneous expenses and depreciation and amortization expenses to support more workloads and more units from

64.05 26.74 65.09 1.60 5.98 Miscellaneous expenses 6.85 17.45 6.14 14.95 (0.71) (11.56) Depreciation and amortization 2.37 6.04 3.70 9.01 1.33 35.95 Tax and other fee 3.89 9.91 2.97 7.23 (0.92) (30.98