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

prospects to gain new customers or new products from currently, thus improving the Company’s sales, earnings as well as profitability margin, following the higher utilization rate of the production line

times and 0.9 times, respectively, driven by loans repayment to financial institutions and higher retained earnings due to the improving overall performance as mentioned above. Yours sincerely, Pongsarn

strategic integration. Our diversified portfolio provides an earnings mix that combines the higher-volume Necessities (80% of 2Q 2018 LTM volume), now with improving margins, and stable-margins HVA business

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

and strategic integration. Our diversified portfolio provides an earnings mix that combines the higher-volume Necessities (79% of 1Q 2018 LTM volume), now with improving margins, and stable-margins HVA

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

1. 1 percent even though the overall economic condition has continued improving from preceding year according to rapid export growth and continued robust growth in tourism. However, private