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

million increased of Baht 18.18 million, or 50.82 percent. Due to the transfer of the club of the old project to the housing estate juristic person Financial Costs The Company and its subsidiaries

0% Corporate income tax -17 -2 15 628% -13 -2 11 582% Earnings (Loss) for the years 34 4 30 787% 57 6 51 871% Non controlling interest 0.2 0.1 0.1 100% 0.0 0.0 0.0 0.0% Net Earnings (Loss) 34 4 30 787

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

Director and Member of the Audit Committee 6. Approved of the change of the authorized signatories of the Company, effective since April 11, 2018. The Company Old New Mr.Chirasak Chiyachantana Mrs.Sangsri

million (THB 8.4 billion), -7% YoY, Core EBITDA margin 10%  Core Net profit after tax of $128 million (THB 4.0 billion), -27% YoY  Core Earnings Per Share of THB 0.67, -32% YoY  Operating Cash Flow of

of $304 million (THB 9.6 billion), -7% YoY, Core EBITDA margin 10%  Core Net profit after tax of $128 million (THB 4.0 billion), -27% YoY  Core Earnings Per Share of THB 0.67, -32% YoY  Operating

exchange rates, despite a lower finance cost. This resulted in basic earnings per share of Bt1.04 for the third quarter of 2017 and Bt3.32 for the nine-month period of 2017. Total Asset Total assets as of