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

and basic necessities for those in nearby communities who are affected by the COVID-19 spread. We hope our sharing will help with living expenses of the needy and alleviate the pandemic impacts on

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

Development Plc. would like to inform the financial results for the first quarter of 2018. The Company and its subsidiary reported a net profit of THB 44.48 million or earnings per share of THB 0. 04, comparing

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

Total administrative expense of the Company and subsidiary amounted to Baht 198 million, nearby numbers with same period of last year. (Separate: Baht 48 million, increased by Baht 24 million YoY. The

of Transaction Value: Value of acquisition of assets has compared to value of total assets of the Company by comparing with actual buying and selling price of the land that is located nearby

loan and the impact of the THB appreciation to foreign currency translation of financial statements despite higher interest rates. Earnings before interest, tax, depreciation and amortization (EBITDA

: Value of Acquisition of Assets, compared to value of total Assets of the Company by comparing with actual buy and sell price of the land nearby 12. Transaction Size : Equivalent to 17.82% of the Company’s