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

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, transfer of securities ownership , pledge and seize, as well as the closing of the book in order to have information on securities holders, deal with rights and benefits arising from securities such as https

, transfer of securities ownership , pledge and seize, as well as the closing of the book in order to have information on securities holders, deal with rights and benefits arising from securities such as https

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

) (37.20 ) (0.71 ) 1.91% (23.73%) (26.47%) Tax income (expense) (3.15 ) 0.00 (3.15 ) N/A (1.97%) 0.00% Profit (loss) for the period (84.18 ) (59.89 ) (24.29 ) (40.56%) (52.68%) (42.62%) Basic earnings per

comprehensive income (expense) for the period (87.66 ) (259.81 ) 172.15 66.26% (49.90%) (87.81%) Basic earnings per share-Owners of the Company (0.10 ) (0.30 ) 0.20 65.96% (0.06%) (0.10%) Attributable to Owners

) (37.20 ) (0.71 ) 1.91% (23.73%) (26.47%) Tax income (expense) (3.15 ) 0.00 (3.15 ) N/A (1.97%) 0.00% Profit (loss) for the period (84.18 ) (59.89 ) (24.29 ) (40.56%) (52.68%) (42.62%) Basic earnings per

) (37.20 ) (0.71 ) 1.91% (23.73%) (26.47%) Tax income (expense) (3.15 ) 0.00 (3.15 ) N/A (1.97%) 0.00% Profit (loss) for the period (84.18 ) (59.89 ) (24.29 ) (40.56%) (52.68%) (42.62%) Basic earnings per