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

) (98.65) 23.42 (122.07) (521.24) Earnings per share (Baht per share) (0.02) 0.01 (0.03) (521.23) Net Profit The company and subsidiaries realized net profit (loss) of the 1st quarter ended as of March 31

97.71 207.89 Earnings per share (Baht per share) (0.01) 0.01 (0.02) (207.89) Net Profit The company and subsidiaries realized net profit (loss) of the 2nd quarter ended as of June 30, 2017, of THB (50.71

) 120.53 597.88 Earnings per share (Baht per share) 0.02 (0.00) 0.03 597.88 Net Profit The company and subsidiaries realized net prof it of the 3rd quarter ended as of September 30, 2017, of THB 100.37

) 120.53 597.88 Earnings per share (Baht per share) 0.022 (0.004) 0.026 597.88 Net Profit The company and subsidiaries realized net profit of the 3rd quarter ended as of September 30, 2017, of THB 100.37

Profit (Loss) (72.28) 42.70 (114.98) (269.26) Earnings per share (Baht per share) (0.02) 0.01 (0.03) (269.26) Net Profit The company and subsidiaries realized net loss of Year 2017 ended as of December 31

) Net Profit (Loss) (72.28) 42.70 (114.98) (269.26) Earnings per share (Baht per share) (0.02) 0.01 (0.03) (269.26) Net Profit The company and subsidiaries realized net loss of Year 2017 ended as of