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

.  Shareholders’ equity increased by 43.67 million Bahts due to:  Accumulated Unappropriated Retained Earnings, this has decreased by 46.36 million Bahts, due to the impact of financial reporting standards related

, a decrease from 0.37 times from the end of last year, on lower net debt as mentioned above and on higher total equity from higher accumulated earnings. CPN emphasizes on the importance of effective

demonstrating that the REIT is no longer retaining accumulated profit earnings; (c) the REIT has raised the capital to acquire additional real estate but a difficulty occurs later which causes the inability to

December 2019 increased by 7% yoy due to higher profit accumulated. 31 Dec. 31 Dec. % Change Dec 19 Unit : THB million 2019 2018 Dec 18 Cash and temporary investments 223.42 539.83 -59% Trade receivables

September 2019 increased by 7% yoy due to higher profit accumulated but marginally increased 1% comparing to the end of 2018 because dividend paid for THB 300 million. 30 Sep. 30 Sep. 31 Dec. Sep 19 - Sep 19

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

the share transfer agreement (Share purchase transaction). Guarantee obligations and other obligations : -None - Reasons for the share disposal : TL’s business has accumulated losses; therefore, the

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

% Earnings per share (THB/share) 0.31 0.31 0.00 1% 0.58 0.56 0.02 3% Note: The new financial reporting standards were reflected in company’s result of 2019 • Total revenue increased mainly are results of