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

บริษัท หลักทรัพย์จัดการกองทุนกสิกรไทย จำกัด|กองทุนรวมฟีดเดอร์ | วันที่เสนอขาย : 24/05/2564 - 28/05/2564

earnings increases, firms cannot sustain growth in perpetuity. • I expect that longer earnings strings are more weakly related to earnings growth and more strongly to future risk. • That is, the predictive

when they observe strings of earnings increases, firms cannot sustain growth in perpetuity. As stated in the hypothesis III, I expect that longer earnings strings are more weakly related to earnings

continued with marketing campaigns as well as promotional activities at distribution channels that helped sustain our leadership position in the RTD Tea market in Thailand. For international market, revenue

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

growth in export sales while domestics market we sustain the leadership position in the RTD Tea market. Moreover, the Company started to earn services revenue from OEM business in this quarter. Food

Revolving Credit Facilities (RCF) in order to sustain non-disruptive liquidity during the store closure period; these are for renewable periods of one, two, three, or six months, or any other agreed period up

cost optimization will be the key engine to grow EBITDA at mid-single digit growth. CAPEX is estimated between Bt27-30bn for growth opportunities in core business and to sustain our network leadership