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

significant economic- related benefits to MBEB. Specifically, this evidence suggests that markets assign higher price- earnings multiples, react with positive abnormal returns, or demand lower cost of debt to

– Higher price-earnings multiples (Barth et al., 1999) – Positive abnormal returns (Bartov et al., 2002) – Lower cost of debt (Jiang, 2008) • One can simply ask a following question: what really drives this

announcing direct investment in cryptocurrency become more interconnected with bitcoin. Event-study: Abnormal Returns (AR)  Market model • 𝐴𝑅𝑖,𝑡 = 𝑅𝑖,𝑡 − 𝛼 − 𝛽𝑖 (𝑅𝑚,𝑡)  Cumulative abnormal

, complexity, nature of the business environment, specific circumstances , and industry sector. H1: Number of KAMs is positively associated with cumulative abnormal returns/trading volumes (that is the greater

Bangkok, July 10, 2015 ? The SEC and the Stock Exchange of Thailand (SET) agreed to provide the information concerning abnormal securities trading in one place. Accordingly, the SEC?s last Turnover

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

27.46 38.56 (11.10) (28.79) Net Profit (Loss) (41.80) (83.80) 42.00 50.12 Earnings per share (Baht per share) (0.0092) (0.0185) 0.0093 50.27 Net Profit The company and subsidiaries realized net loss of

Expenses 27.46 38.55 (11.09) (28.77) Net Profit (Loss) (41.80) (83.80) 42.00 50.12 Earnings per share (Baht per share) (0.0092) (0.0185) 0.0093 50.27 Net Profit The company and subsidiaries realized net loss

baht and intense competition. Transaction For the Year ended 31st December Unit 2018 2017 Gross Profit Ratio % 14.58 15.60 Earnings Ratio % 3.15 4.88 Debt to Equity Ratio Time 0.27 0.29 Return on Equity