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

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

. The main reason that the revenue from sales has decreased due to the Rubber wood kiln dried sawn timber which is the main business of the company in 2018 has highly volatility of the market that caused

million Baht from the same period of fiscal year 2018 with total revenues of 146.70 million Baht or a decrease of 45.73 percent. The revenue decrease was partly result from the Rubber Wood Sawn Timber

or a decrease of 36.01 percent. The revenue decrease was partly result from the Rubber Wood Sawn Timber business which is the main income of the Company has decreased the export of Rubber Wood Kiln

wood kiln dried sawn timber which is the main business of the company. The business was impacted by volatility caused since 2019 as a result of trade war between United States and China, where China was

Company has decreased Rubber Wood Kiln Dried Sawn Timber in export due to majority of customers in China have requested to delay the shipments because customers are in process of improving environment in

Requirements for sustainable forest management .................................................................................................................. 14 3.4 Requirements for non-timber forest