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

Company planned to cease its operation in TL. The Company thus decided to dispose the ordinary shares in TL to mitigate possible impacts in the future if TL still continues its operation. The aforementioned

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

June 2020. Safari World Group has assessed the situation thoroughly and continually during the temporary cease of operation and has already prepared the health and safety measurement strictly to the

and its subsidiaries had total shareholder equity of 423.3 MB which decreased from December 31, 2019 in amount of 24.8 MB due to the adjustment of the cumulative effects from the retained earnings by

of 16.4% year-on-year, from Baht 260 million (after adjust exchange rate gain of Baht 45 million) to Baht 302 million. This improvement is largely attributable to increased earnings from operations

cease to be a subsidiary of the Company. The Company will sign the share purchase agreement for the Shares of WPS and/or other related agreements and will transfer the Shares of WPS to the Purchaser

disposed in late 2017. However, the revenue of Hotel Management was improved. Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA) was THB 144 million, representing 131.4% growth yoy