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

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

. 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

account the public comments gathered from the previous hearing whereby the calculation of the fees on Thai government bond dealing activities would be revised to reduce the burden on bond dealers and

approximately 1 million baht per year. This public consultation takes into account the comments and suggestions gathered from the previous hearings in August and September this year – the majority of which were

the private sector to undergo such process.The drafting process of the said rules has taken into account the comments and recommendations gathered from the previous hearing conducted in April on the

comments gathered earlier from the hearing on the guiding principles in July this year, and made further revisions to enhance flexibility and appropriateness in practice.Essentially, the rules would revise

SEC took into consideration public comments and suggestions gathered from the previous hearing on the principles of the PO rules in October last year.The consultation paper is available at www.sec.or.th