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

2nd Quarter 2018 MD&A 11 2019 Guidance Update  Strong industry fundamentals and enhanced visibility of earnings  Outlook for 2019 raised: core EBITDA anticipated to increase 74% on 2017 to $1.75

demonstrating that the REIT is no longer retaining accumulated profit earnings; (c) the REIT has raised the capital to acquire additional real estate but a difficulty occurs later which causes the inability to

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

% 112.68 99.26 14% Earnings before interest tax and deprecation 114.01 80.11 42% 270.02 218.00 24% % Earnings before interest tax and deprecation 29% 25% 4% 26% 24% 2% Other income /(expenses) 5.00 2.84 76

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

5.9% Q-o-Q, but a reduction of 0.6% Y-o-Y. Total Sales revenue in USD terms grew by 5.8% Q-o-Q and 7.6% Y-o-Y, while PCB shipment value raised 6.55% Q-o-Q and 9.89% Y-o-Y (Table 5). The Y-o-Y Sales

. This resulted in basic earnings per share of Bt 0.06 for the second quarter of 2020. Nevertheless, for the first half of 2020, the Group's net profit totaled Bt496.2 million, compared to Bt427.6 million

Earnings before expenses 86.93 50.38 -7.35 -3.05 -11.10 -0.01 46.07 50.12 40.86 88.67 Administrative expenses Management benefit expenses Financial costs Income tax expense (12.68) (5.26) (19.15) (0.01