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

% mainly results from selling of investment in subsidiaries as follows; Unit: Million Baht Items Year 2022 Year 2021 Income effect: Increase (Decrease) Income from selling of investment in subsidiaries

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

that towards the end of the year and into 2021 demand should increase. In other segments, disruption in cross border logistics is the key concern and once mitigation efforts are in place we should return

Items Q3/2022 (9 months) Q3/2021 (9 months) Income effect: Increase (Decrease) Income from selling of investment in subsidiaries 246.79 - 246.79 Income from discontinued operations from selling of

previous year. The ratio of administrative expenses per net sales for the current period was 10.5% or 2.0% decrease.  Profit for the period In Q3/2020, the Company and its subsidiary’s profit for the period

sales volume mainly due to lower demand according to the drought mitigation plan by the government despite new contribution from Demineralized Water. While the revenue from Solar rooftop project increased

Discussion and Analysis (MD&A) For Q3/2018 13 Appendix Unit : Million Baht 3rd Quarter 2018 3rd Quarter 2017 % Increase (Decrease) Income Revenue from sale of goods 8,666 3,292 163% Gain for debt restructuring