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

earnings. 6/29/2015 10 2nd Question • while prior research suggests that increasing earnings patterns are associated with earnings growth, a firm cannot grow forever. • Hence, it is unlikely that market

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

holding companies in Europe. Our effective tax rate increased to 22.4% from 15.3% in the prior period. 10. Total adjustment to Earnings, pre-tax was THB 267 million for the nine-month period ended September

per Share prior to the offering - Earnings per Share after the offering Earnings per Share prior to the offering = Calculation cannot be made as the Company has deficit operating results. When comparing

* = 220,500,000 170,049,286+220,500,000 = 56.46 percent 3.3 Earnings per Share (EPS) Dilution = Earnings per Share prior to the offering - Earnings per Share after the offering Earnings per Share prior to the

business days prior to the date the Board of Directors resolved to propose the agenda to the shareholders’ meeting for approval to offer the newly-issued shares. The weighted average price using in the

business days but not more than fifteen consecutive business days prior to the date the Board of Directors resolved to propose the agenda to the shareholders’ meeting for approval to offer the newly-issued

the past 6-month period prior to the date the Company’s Board of Directors have resolved to enter into this transaction, this investment shall be of a total value of 63.31 percent of total value of

business days prior to the date to determine the offering price of shares. Such price for an average must be the average price of sale and purchase of shares in each day. In this regard, the date to