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

increased by 6.6% QoQ. This was resulting in loss on gross margin of THB 52.8 million and also the net loss of THB 311.31 million in this quarter with earnings before interest tax depreciation and

0.621 million metric tons, increasing 1.31% consisting of thin gauge at 0.592 million metric tons, increasing 8.70% and Thick gauge at 29.8 thousand metric tons, decreasing 56.86% compared to the same

in Q3/2017 was at 0.814 million metric tons, increasing 18.36% consisting of thin gauge at 0.786 million metric tons, increasing 21.94% and Thick gauge at 28.2 thousand metric tons, decreasing 34.95

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

was at 2.92 million metric tons, increasing 9.28% consisting of thin gauge at 2.72 million metric tons, increasing 8.68% and Thick gauge at 0.206 million metric tons, increasing 17.82% compared to the

gauge at 2.72 million metric tons, increasing 8.68% and Thick gauge at 0.206 million metric tons, increasing 17.82% compared to the previous year. Table : The production and the domestic demand of the Hot

Warrants 25 - 14,050 -100% Additional (Discount) paid in capital: Share discount (10,163,276) (10,163,276) Premium on capital reduction 206,307 206,307 Retained earnings (deficit) Appropriated: Legal reserve

(116,361,266,965) (10,163,275,674) 91% Premium on capital reduction 206,307,094 206,307,094 0% Retained earnings (deficit) Appropriated: Legal reserve 763,976,886 763,976,886 0% Unappropriated (22,253,294,756