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

from the package foods including with foods service in convenience stores and modern trade outlets. Earnings before Interest, Tax, Depreciation and Amortization (EBITDA) In the second quarter of year

termination pay of 400 days of the last wage earned, which increased from 300 days of the last wage earned, when their employment was terminated. Also, in 2019 the high utility costs were because the Company’s

performance of Thai Economy, as well as an impact from the rising of Wage and Benefits from the agreement with Labour Union in Q2/FY2019 (January 1 – March 31 2019) resulted to; 1. Total revenues of the Company

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

less than 400 days’ compensation at the latest wage rate (previously stipulated at 300 days). 5. Comprehensive Income decreased Baht 6.79 million or 10.14% from the corresponding period of the previous

ready to eat foods in convenience stores and modern trade outlets as well as original equipment manufacturer (OEMs)’s products. Earnings before Interest, Tax, Depreciation and Amortization (EBITDA) In Q3

81.3 (2.1) Food and Bakery Wholesales Business 768 10.5 773 10.2 (0.7) Overseas Restaurant Business 455 6.2 620 8.1 (26.6) Others 33 0.5 31 0.4 6.1 Total 7,312 100.0 7,608 100.0 (3.9) -2- Earnings before

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

%) (31.79%) Tax income (expense) (2.64 ) 0.00 2.64 N/A (3.91%) 0.00% Profit (loss) for the period (23.21 ) (28.30 ) 5.09 17.99% (34.40%) (50.12%) Basic earnings per share-Owners of the Company (0.03 ) (0.03