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

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

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

the consistency and cybersecurity that is appropriate and sufficient to protect against possible risks from cyber threats. _____________________________

other related rules.  The draft amendment, having previously undergone a focus group consultation, aims to remove impractical procedures and enhance consistency of relevant provisions under the principle

Thailand regarding purchases of digital assets overseas and payments for related expenses. The intended outcome of the  proposed amendment is to promote consistency and common standards of business operation

allow more time for preparing necessary documents and ensure consistency with the guidelines for submitting other documents as required.  The consultation paper is available at https://www.sec.or.th/TH

appropriateness and consistency with current situations. The two notifications are:   (1)  Notification of the Office of the Securities and Exchange Commission regarding Reporting of Results of Public Offering

offer for sale of newly issued debt securities*, and 3) bills that are not securities.  To enhance regulatory clarity and consistency with business practices of the private sector, the SEC is proposing to