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

juristic offenders in eight cases and the total remittance of more than 50 million baht as public revenue.  Mr. Somchai Pongpattanasin, SEC Assistant Secretary?General in charge of the Enforcement Division

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

associated with a string of earnings increases, future earnings uncertainty, and firm fundamentals. • All findings unfold the economic meaning of an earnings series. Other than growth opportunities, a string

2018, revenue from airline business was accounted for 80.1 percent of total revenue. Revenue from airlines consists of earnings from scheduled flights, chartered flights and cargo with details as follows

airline business was accounted for 80.1 percent of total revenue. Revenue from airlines consists of earnings from scheduled flights, chartered flights and cargo with details as follows: Unit: million baht

revenue. Revenue from airline business consists of earnings from scheduled passenger flights and chartered flights and cargo services with details as follows: 11 ASIA’S BOUTIQUE AIRLINE Unit: million baht

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

revenue consists of earnings from scheduled flights and chartered flights with details as follows: 11 ASIA’S BOUTIQUE AIRLINE Unit: million baht April-June January-June 2017 2016 Variance 2017 2016 Variance

Passenger-Kilometer (RPK) : The number of revenue passengers multiplied by the number of kilometers that are flown Revenue per ASK (RASK) : Income of sale and services of the Company (meaning total revenues