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

Microsoft Word - hearing การแก้ไขเกณฑ์ IPOไปสู่ reliance on disclosure _090610_.docx เอกสารรับฟงความคิดเห็น เร่ือง การแกไขหลักเกณฑการอนุญาตเสนอขายหลักทรัพย ไปสูการพึง่พงิการเปดเผยขอมูลมากขึ้น

characteristics (Matsumoto, 2002) - Institutional ownership - Reliance on implicit claims with their stockholders - Value-relevance of earnings Natural disasters (such as hurricanes: Byard et al. 2007

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

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

, administrative expenses would increase by only 2% yoy . Earnings before interest, taxes and depreciation (“EBITDA”) EBITDA (not included other income, provision for employee benefit and underpaid Adj RW income

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

revenue streams to mitigate the risk of reliance on sales in China. Currently, the Company received good feedbacks from the market expansion in the Philippines but still could not compensate for the

reliance on sales in China. At present, the Company’s products are well- received in the Philippines but still could not make up for the slowdown in sales in China. The Company is committed to expanding

its revenue streams which mitigate the risk of reliance on sales in China. At present, the Company’s products are well - received in the Philippines but still could not make up for the slowdown in sales