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

MULTIPLY ASSET CO.,LTD. . 308,571,428 30.00 2. MISS SOPIN PATTAYANUNT 71,745,733 6.98 3. MISS ANONGLUCK PATTAYANUNT 66,857,142 6.50 4. MR. WICHIAN PADHAYANUN 41,189,936 4.00 5. MR. NARIS PAETHAYANUNT

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

Furnitech Public Company Limited (“the Company”) would like to report on Management Discussion and Analysis from the Separate and Consolidated Financial Statements of the 1st quarter ended 31 March, 2019. The

48.24% of total assets respectively. For the first 3 months of 2020, legal reserve equal to 4.24 THB mn and unappropriated retained earnings equal to - 2. 39 THB mn. The main reason that retained earnings

liabilities 269 - (2) - 268 260 (2) - 258 Equity Retained earnings unappropriated 1,355 (68) (365) 1,218 2,141 1,204 (307) 1,150 2,047 Separate financial information Balance Sheet (million baht) As at 31

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

proportion than selling price increase is the main reason why net profit decrease. Graphite Electrode’s price which is a part of conversion cost increase significantly. Separate financial statement, the

significantly, and net loss from exchange rate. Separate financial statement, the Company posted net loss Baht 1,056 million comparing with previous quarter which has net profit Baht 119 million. Total revenue