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
Discretionary accrual Jones Model (1991) Modified Jones Model (1995) Real Earnings Management Roychowdhury Model (2006) Quality of accruals Dechow and Dichev Model (2002) 10 Sample Indonesia 2003-2014 3,073 Firms
earnings are modified for risk and no further adjustment to the discount rate should be used beyond risk-adjusted expected earnings. Their model specifies that risk residing in economic fundamentals, i.e
earnings are modified for risk and no further adjustment to the discount rate should be used beyond risk-adjusted expected earnings. Their model specifies 7 Deferring earnings recognition to the future
. There is less attention on the relationship between CSR efforts and the price-earnings (PE) ratio. Although both ratios are market-based valuation measures, Tobin’s Q ratio depicts the market’s valuation
) (37.20 ) (0.71 ) 1.91% (23.73%) (26.47%) Tax income (expense) (3.15 ) 0.00 (3.15 ) N/A (1.97%) 0.00% Profit (loss) for the period (84.18 ) (59.89 ) (24.29 ) (40.56%) (52.68%) (42.62%) Basic earnings per
comprehensive income (expense) for the period (87.66 ) (259.81 ) 172.15 66.26% (49.90%) (87.81%) Basic earnings per share-Owners of the Company (0.10 ) (0.30 ) 0.20 65.96% (0.06%) (0.10%) Attributable to Owners
(87.66 ) (259.81 ) 172.15 66.26% (49.90%) (87.81%) Basic earnings per share-Owners of the Company (0.10 ) (0.30 ) 0.20 65.96% (0.06%) (0.10%) Attributable to Owners of the Company (88.43) (259.81) 171.38