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

capital 231.0 2,497.0 Retained earnings 3,011.3 2,508.7 Surplus on business combination under common control 328.0 353.1 Other components of SE -239.5 -429.5 Non-Controlling Interest 108.6 202.9 Total

profit and retained earnings of the Company; therefore, upon combination with the interim dividend payment for the first-half period of 2018 at the rate of Baht 0.20 per share, the dividend for 2018 would

0.30 per share in the amount of Baht 508,169,061.60, which would be paid from net profit and retained earnings of the Company; therefore, upon combination with the interim dividend payment for the first

, underlying risk, strong fundamentals, or a combination of these factors. My starting point for exploring the determinants of price rewards to patterns of increasing earnings is Ohlson’s (1995) valuation model

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

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

. There is less attention on the relationship between CSR efforts and the price-earnings (PE) ratio. Although both ratios are market-based valuation measures, Tobin’s Q ratio depicts the market’s valuation

achieved strong earnings, a growth of 49% in core EBIDTA or $749 mil- lion which is on track to deliver over $1 Billion in annual EBITDA in 2017, the first time in the history of the Company. The strong

, after the business combination took effect, general administrative and selling expenses of KCE America’s sales office was included into the Group’s P&L. Net Profit The Group reported a consolidated net