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

auditor appointed by an audit firm is unable to perform audit work for a listed company and the audit firm has an insufficient number of auditors in the capital market to handle the situation, the listed

Bangkok, 12 January 2024 – The Securities and Exchange Commission (SEC) is seeking public comments on proposed amendments to the regulations requiring audit firms to maintain a minimum number of

. Introduction The effects of meeting or beating earnings benchmarks (henceforth MBEB) on prices or returns are widely known to be important in capital markets. An extensive number of papers have investigated

August 2015 http://www.ku.ac.th/web2012/ Why is it interesting? • There is anecdotal evidence that a number of managers likely focus on creating consistent earnings growth. • In addition, scientific

) decreased from 1.98% to 1.46% and the return on equity (ROE) decreased from 2.53% to 1.88% and earnings per share (EPS) decreased from 1.26 Baht/share to 0.95 Baht/share. Gross Profit Margin decreased from

2.04% and earnings per share (EPS) decreased from 1.68 Baht/share to 1.04 Baht/share. Gross Profit Margin decreased from 21.70% to 18.54%. due to the price of natural rubber, which is the main raw

, total income, free cash flow, share prices, earnings per share, amount of cash flow, amount of earning per share and number of times being listed on the turnover lists, all of which were used to test with

Complaint Form Against SEC Executive and Officer Information of Complainant Mr. Mrs. Ms. Name:…………………………………Surname:…………………….. ID Number/ Passport ID: ………………..………………..………………..………………….. Aged

prices, earnings per share, amount of cash flow, amount of earning per share and number of times being listed on the turnover lists, all of which were used to test with the sample group of securities on