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

future growth and a past earnings string does not exist in long horizon, i.e. four years ahead onward. It plays down a growth-based explanation for MBEB incidence but raise a vital role of fundamentals in

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

for the year from discontinued operations. - - - - - (8) 8 100% Profit (loss) attributable to Equity holders of the Company 158 9 149 1650% 309 176 134 76% Earnings per share (THB/share) 0.26 0.02 0.25

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

achieved strong earnings, a growth of 49% in core EBIDTA or $749 mil- lion which is on track to deliver over $1 Billion in annual EBITDA in 2017, the first time in the history of the Company. The strong

meet market demand in 3Q17. Therefore, the tailwinds in volume and margins are expected to handsomely beat earnings estimates on a fully diluted basis following the exercise of W1 warrants. 3 In last

adjustment to the beginning balance of retained earnings as at 1-Jan-19. The effect of related transactions is presented in Note 2 of financial statements and also provided on page 4. Considering the entire

Bt223,078mn decreasing 4.2% from lower interest-bearing debt, which currently stood at Bt97,700mn, down from Bt109,100mn. Total equity was Bt64,529mn increasing 12% from retained earnings. Net debt to EBITDA

license acquisition. Total equity was Bt57,669mn increasing 14% YoY from higher retained earnings. As a result, AIS's financial position remained strong with a current ratio and an interest coverage ratio