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

increasing earnings and risk in future earnings. Variability of realised future earnings serves as a proxy for future earnings risk because past earnings variance seems to be a poor measure for earnings

, both of which should be negatively correlated to the PE ratio (Anderson and Brooks, 2006; Kane et al., 1996; Ramcharran, 2002; White, 2000). The growth rate of earnings is frequently used as a measure of

construct a simplified measure of risk in future earnings using quarterly earnings per share realization. • Specifically, variability in future earnings is defined as variance of (ex post) future twenty

. would like to inform the financial results for the first quarter of 2019. The Company and its subsidiary reported a net profit of THB 127.61 million or earnings per share of THB 0.13, comparing to a net

. 05, comparing to a net profit of THB 127. 61 million or earnings per share of THB 0. 12 from the same period of last year, a decrease of THB 187. 35 million or -146. 82% when comparing with the first

of THB 0. 024, comparing to a net profit of THB 1. 39 million or earnings per share of THB 0. 001 during the third quarter last year, a decrease of THB 27.53 million. Net profit for the first 9 months

—the word embedding model—and 209,480 earnings call transcripts, Li, Mai, Shen, and Yan (2021) measure 8 SEC Classification : ใชภ้ายใน (Internal) the five corporate culture values of innovation

Development Plc. would like to inform its financial results for the year 2019 which ended on 31 December 2019. The Company and its subsidiaries reported a net profit of THB 177.45 million or earnings per share

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