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

impacting as we saw a 1.7mTHB increase in finance cost. Income tax was slightly higher as the portion of BOI was lower compared to the same period in 2017. Net income was lower due to the higher financing

investment in CPNREIT, and lower finance cost. Income tax expense, meanwhile, rose as a result of no tax waiver for dividends received from CPNREIT. Table 2: Summary of Profit & Loss Statement 2Q 1Q 2Q YoY QoQ

competition causing average fare to drop by 4.9 percent, specifically in Indochina routes. This was a consequence of rising number of service providers on similar routes/destinations. The average passenger load

by 6.0 percent growth in Latin America, and 5.4 percent growth in Europe. The improvement of the world economy, lower ticket fare, and the increasing of the number of passenger demand are main factors

, and 5.4 percent growth in Europe. The improvement of the world economy, lower ticket fare, and the increasing of the number of passenger demand are main factors, helping to stimulate the air traffic

airline business slightly declined by 0.6 percent from highly intense competition which caused the average fare to drop by 6.0 percent, particularly in Indochina routes. This was a consequence of increasing