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

balance of an earnings string may shift in the direction of risk rather than growth as the string has prolonged. 6/29/2015 26 Empirical Tests – Q3 • Test of Future Profitability • Test of Future Earnings

prospects to gain new customers or new products from currently, thus improving the Company’s sales, earnings as well as profitability margin, following the higher utilization rate of the production line

earnings. Financial ratios Profitability: AIS continued to deliver profitability with an EBITDA margin of 48.4% from well-managed cost amid a rising cost environment and pressure from price competition while

ways. Despite the fact that previous research focuses on future profitability, I highlight that future earnings uncertainty is capable of explaining market rewards given to firms having consistently

; Aerts & Zhang, 2014) 5 Patterns of Earnings Management • Income minimization/ Taking a big bath - during periods of high profitability - during the crisis (Kousenidis et al. , 2013) - to avoid political

rubber, which is the main raw material cost for production. The Company's profitability in the second quarter of 2017 decreased from the same period of previous year, the return on total assets (ROA

profitability in the third quarter of 2017 decreased from the same period of previous year, the return on total assets (ROA) decreased from 2.60% to 1.58% and the return on equity (ROE) decreased from 3.33% to

with 20 or more years of service at 400 days of the latest wages instead of 300 days, as the Labor Protection Act No. 7 of the year 2019. The Company's profitability in the second quarter of 2019

the employees with 20 or more years of service at 400 days of the latest wages instead of 300 days, as the Labor Protection Act No. 7 of the year 2019. The Company's profitability in the second quarter