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
2nd Quarter 2018 MD&A 11 2019 Guidance Update Strong industry fundamentals and enhanced visibility of earnings Outlook for 2019 raised: core EBITDA anticipated to increase 74% on 2017 to $1.75
driven by an increased income from the Fashion segment and consolidation of our Nguyen Kim business. 4. Gross profit was THB 16,145 million, increased by THB 652 million over the same period last year from
increased income from our consolidation with Nguyen Kim since June 2019, the increased revenue from rental service from Robinson Lifestyle Center in Chaiyaphum and the full quarter revenue contribution from
last period 48.8 Million, decreased 4% or 1.9 Million Baht from promotional expenses and public relations expenses. The company has income tax expenses of 11.9 million baht due to increased profits. At
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
equal to 488.3 million Baht or represent gross profit margin at 63.9, increases from the same period last year. Which is a result of the increased income from the purchase of non-performing loans to
6.3 Million Baht due to increased profits. At the end of June 30, 2019, the total asset 2,216.9 Million Baht were increased 129.9 Million Baht compare with at the end of December 31, 2018 increasing
expenses of 9.7 Million Baht due to increased profits. At the end of September 30, 2019, the total assets 2,262.6 Million Baht were increased 175.7 Million Baht compare with at the end of December 31, 2018
Finance Costs were 0.3 Million Baht from Interest expense on lease liabilities. The company has income tax expense of 10.0 Million Baht due to increased profits. 2 At the end of June 30, 2020 the total