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
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
. The increased selling expense was due to a change in commercial trade terms, while freight costs were lower due to a change in incoterms from CIF to FCA and Ex-factory, furthermore sea shipments
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
approximately 1.5% in THB terms, while total sales revenue in USD terms grew by 3.7% to 435.9 million. The value of PCB shipments in 1H18 grew by 7.4% Y-o-Y as 2Q18 reached a new high primarily due to an increase
addition, some shipments were not recognized as sales revenue in the second quarter in accordance with relevant incoterms, and partly due to consignment stock: consignment fill-up totaled Bt813 million
by 6.2% Q-o-Q but declined by 10.2% Y-o-Y. The Q-o-Q sales growth was due mainly to an increase in production. In addition, there was a backlog of orders at the end of the quarter, and some shipments
income for period -9.45 22.35 -31.80 -142% Earnings per share (THB) -0.03 0.07 -0.11 -142% FY 2019 FY 2018 YoY change YoY % change Unit: Million Thai Baht (THB) Sales and service income 973.06 1113.33
an 11% decrease in sales volume (Table 4). The value of PCB shipments in 1H19 dropped following the new WLTP method and a slowdown of the automotive market, but sales volume improved in 2H19. In