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

The Revenue Department has prepared a draft bill amending the Revenue Code relating to the improvement of income tax payment from investors investing in debt securities through mutual funds. The amendment was approved by the cabinet on 28 August 2018 and it is expected to be enforced in the middle of 2019. Consequently, provident funds investing in fixed income through mutual funds will be subjected to income tax while provident funds are directly investing in fixed income and still getti...

approximately 5 ,3 5 4 ,3 7 5 Singapore dollars. Which is considered an asset acquisition transaction of the company Which details the calculation of the size of the transaction according to the net profit basis

and the audited financial statements of Trans.Ad for the year ended 31 March 2019, the Transaction size is of the highest value when calculated in accordance with the total net profit basis, which

financial statements of Trans. Ad for the year ended 31st March 2019, the Transaction size is of the highest value when calculated in accordance with the total net profit basis, which equals to 32.21 per cent

the Stock Exchange of Thailand concerning the Acquisition and Disposition of Assets namely 1) the net tangible asset value basis 2) the net profit basis and 3) the total value of consideration basis

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

Profit Basis N/A (as NMG incurs loss) N/A 3. Total Consideration Basis Total consideration (317.86 THB million) * 100 / Total Assets of NMG ( 4,654.84 THB million) 6.84% 4. Value of Securities Basis No

systems by improving compliance with internationally recognized standards and codes. The recommendations contained in the report aim to build on the existing system, and offer the groundwork for a country

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