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

2022. Core Operating Profit (defined as Earnings before Interests and Taxes exclude interest income, gain (loss) on exchange rate and other irregular items) for 9M 2022 was also notable at Baht 1,509.1

expenses increased slightly by only 0.15% from Baht 389.26 million in Q1 2020 to Baht 389.86 million in Q1 2021. Core operating profit (defined as Earnings before Interests and Taxes exclude interest income

%. SG&A in terms of % to revenue improved from 6.8% in Q1 2021 to 5.8% in Q1 2022. Core operating profit (defined as Earnings before Interests and Taxes exclude interest income, gain (loss) on exchange

terms of % to revenue improved from 7.5% in Q4 2021 to 5.9% in Q4 2022. Core operating profit (defined as Earnings before Interests and Taxes exclude interest income, gain (loss) on exchange rate and

), which could subsequently cause irregular trading after the securities listing.     The proposed key changes concerning IPO share allocation are: 1. To redefine the term, ?patron? as any person who makes

manipulating share price of Permsin Steel Works Plc. (PERM). With the referral from the Stock Exchange of Thailand on irregular trading of PERM shares by a group of persons, the SEC probed into the case and