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
In June 2017, the SEC required EARTH to arrange a special audit on the transactions of the advanced payments for goods and the payment for the right to purchase goods. The EARTH's plan preparer later submitted the special audit report in November 2017, which indicated that EARTH had used the advanced payments, the payment for the right to purchase goods and other assets in exchange for the mining property rights over the two mines in Indonesia, at the total amount of USD731 million.After conside...
Earlier, the SEC instructed EARTH to clarify the information regarding the existence and the fair value of the mining property rights over the two mines located in Indonesia and publicly disclose the
trend is sufficiently strong. Stated differently, earnings strings can arise even when earnings persistence is weak. Therefore, earning persistence does not necessarily imply the existence of earnings
Building Confidence in the Capital Market No. 37/2018 SEC extends deadline for EARTH to clarify the existence and the fair value of mining property rights Bangkok, 12 April 2018 – The SEC has granted
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
(iv) higher total other income of 16.9% YoY or THB 21mn. Higher other income was primarily from significantly higher interest and sundry (other) income, being partially offset by lower gain on sale of
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
mining property rights over two mines in Indonesia. The deadline was due on 31 December 2018.Earlier, the SEC ordered EARTH to clarify two issues, as follows: (1) the existence and the legal rights over
and to arrange a special audit on the sources, existence and status of such debts which consequently caused EARTH to apply for business rehabilitation. The results of the special audit must be disclosed