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
earnings in the latest fiscal financial statements. In addition, they must provide advantages to their own provinces and are interested to raise fund through the stock exchange.? All the criteria are similar
earnings management Accrual earnings management Timing for manage earnings During the fiscal year After the end of the accounting period but within the confines of accounting system Benefits Not a GAAP
required to have either a paid-up registered capital with shareholders? equities not less than 20 million baht or have profit or retain earnings in the latest fiscal financial statements. Qualified business
× 𝐸𝑉𝐴𝑅𝑖𝑡) + 𝛽6(𝐸𝑃𝑆𝑖𝑡 × 𝐷𝐸𝑖𝑡) + 𝛽7𝐵𝑉𝐸𝑖𝑡 + 𝜀𝑖𝑡 (1) Where 𝑃𝑅𝐼𝐶𝐸𝑖𝑡 is fiscal quarter-end’s stock price. 𝐸𝑃𝑆𝑖𝑡 is earnings per share. 𝑆𝑇𝑅𝐼𝑁𝐺𝑖𝑡 is an indicator variable that
year 2018 ended September 30, 2018 as follows, Oishi Group Financial Performance for the year 2018 Sales Overview For the fiscal year 2018, revenue from sales and services of the Company was Baht 12,596
) 90.67 (173.20) (191.02) Earnings per share (Baht per share) (0.02) 0.02 (0.04) (200.00) Net Profit The company and subsidiaries realized net loss as of the fiscal year 2015, ended as of December 31, 2015
) 90.67 (173.20) (191.02) Earnings per share (Baht per share) (0.02) 0.02 (0.04) (200.00) Net Profit The company and subsidiaries realized net loss as of the fiscal year 2015, ended as of December 31, 2015
194.67 (104) (53.42) Earnings per share (Baht per share) 0.08 0.25 (0.17) (68.00) Net Profit The company and subsidiaries realized net profit as of the fiscal year 2014, ended as of December 31, 2014 of
administrative expenses (“SG&A”) net profit FINANCIAL POSITION ASSETS ASSETS BREAKDOWN 31 MARCH 2019 (Restated) 30 JUNE 2019 (THB mn) % out of total (THB mn) % out of total Other assets 2,440 10.7% 2,569 10.6