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

made by Indorama Ventures Public Company Limited (“IVL”) on 9th November, 2017 regarding the acquisition of the PTA assets of Artlant PTA S.A. and the adjacent utility assets of Artelia Ambiente, S.A. in

revenue from hotel business improved despite the stronger THB and gain from sale of other long-term investment. Earnings before interest, tax, depreciation and amortization (EBITDA) was THB 465 million in

. other income) 49% 50% 48% (2%) (1%) 49% 50% 1% Operating Profit Margin (exc. non-recurring item) 37% 37% 37% 0% 0% 38% 39% 1% Consolidated Earnings (THB mn) % Change QoQ (2Q17 vs 3Q17) % Change YoY (3Q16

has also signed a definitive asset purchase agreement to acquire the adjacent utility assets of Artelia Ambiente, S.A. Portugal which has a capacity of 40 MW of electricity plus steam, demineralized

(11%) 8% EPS (Bt) 0.51 0.62 0.55 (11%) 8% Gross Profit Margin (excl. other income) 49% 52% 50% (2%) 1% Operating Profit Margin (exc. non-recurring item) 38% 42% 37% (4%) (1%) Consolidated Earnings (THB

renovation of three hotels under Dusit Thani brand, and caused by a temporarily weaker demand from catering and convention during the mourning period and the royal funeral of King Bhumibol Adulyadej. Earnings