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

50% of the earnings, making it the single larg- est segment, and provides IVL the ability to capture a larger portion of the value chain as well as re- liably meet customer needs across geographies

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

integration of acquired businesses, the start of earning recovery in our high-volume Necessities business and our stable but higher-margin HVA business. We delivered record earnings and cash flows and expect

the purchase of ordinary shares of WICE Logistics (Singapore) Pte. Ltd. Or "WICE SG" (formerly Sun Express Logistics Pte. Ltd. or "SEL") in the amount of 30 percent of the total shares (Portion 2) In

meet market demand in 3Q17. Therefore, the tailwinds in volume and margins are expected to handsomely beat earnings estimates on a fully diluted basis following the exercise of W1 warrants. 3 In last

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

). Details of the changes to the Consolidated financial information are as follows: TAS 32 and TFRS 9 TFRS 16 TAS 40 TFRS 16 TAS 40 Assets Current assets Current portion of prepaid rents and services 49 - (39

million (THB 8.4 billion), -7% YoY, Core EBITDA margin 10%  Core Net profit after tax of $128 million (THB 4.0 billion), -27% YoY  Core Earnings Per Share of THB 0.67, -32% YoY  Operating Cash Flow of

of $304 million (THB 9.6 billion), -7% YoY, Core EBITDA margin 10%  Core Net profit after tax of $128 million (THB 4.0 billion), -27% YoY  Core Earnings Per Share of THB 0.67, -32% YoY  Operating