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 ฿ 88.38 million in comprehensive loss. While total operating in 2018, shows profit and comprehensive earnings at ฿ 19.00 million (same amount). The increasing of administrative expenses is due to
investment interest. 3. Cost of service decreased 7,592,861 baht compared to the same period of the last year mainly from the decrease of personnel costs such as salary and incentive. 4. Administration
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
% 6.03 Earnings before interest, taxes, depreciation 63.24 42.07 50.32 Earnings before interest, taxes, depreciation margin 16.82% 13.25% 3.57 Net profit for the period 47.13 29.06 62.18 Net profit margin
Total revenues 375.89 317.58 18.36 Net profit margin 57.61% 60.53% 2.92 Selling Administrative expenses 156.73 151.58 3.40 Selling Administrative expenses margin 41.70% 47.73% 6.03 Earnings before
material cost, salary and benefits of the employees, electricity and gas expenses and repair and maintenance expenses. Cost of services was Baht 98.49 million, which increased from the same period of
from the second quarter of the year 2019 of Baht 178.69 million or -79.41% due to decrease in cost variable to income such as food and beverage cost and salary, is significant. However, some expenses
baht compared to the same period of the last year mainly from the decrease of personnel costs such as salary and incentive. 4. Administration expenses decreased 682,181 baht compared to the same period