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
SEC Secretary-General Ruenvadee Suwanmongkol said that SEC and the related agencies had discussed the COVID-19 situation and acknowledged limitations on the AGM holding of listed companies. The meeting concluded with primary suggestions as follows: (1) proxy voting: shareholders are advised to consider proxy voting through independent directors instead of in-person voting at the meeting. If the meeting’s notice has not been sent, listed companies are requested to inform s...
and earnings management proxied by earnings series. His results suggest that managers have strong financial incentives to manage earnings upward. 5 One possible explanation is that the premium is a
moment of future earnings distribution affects prices. • Firms with earnings strings likely exhibit past stronger underlying economic performance but are not possible to sustain growth as the length of
Company planned to cease its operation in TL. The Company thus decided to dispose the ordinary shares in TL to mitigate possible impacts in the future if TL still continues its operation. The aforementioned
. There is less attention on the relationship between CSR efforts and the price-earnings (PE) ratio. Although both ratios are market-based valuation measures, Tobin’s Q ratio depicts the market’s valuation
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
500,000.00 500,000.00 Total revenues 100,284.48 51,846.20 119,756.41 Net profit 17,237.13 6,390.54 9,336.77 Earnings per share (Baht) 34.47 12.78 18.67 (9) Transaction Objectives : Due to the demand from the
meet market demand in 3Q17. Therefore, the tailwinds in volume and margins are expected to handsomely beat earnings estimates on a fully diluted basis following the exercise of W1 warrants. 3 In last
Case of Possible Impact on the Holding of Juristic Person’s Meeting B.E. 2563 (2020), dated 4 March 2020,