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

growth and reduced future risk. Yet, because firms cannot continue to grow in perpetuity, the predictive balance of an earnings string may shift in the direction of risk rather than growth as the string

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

% change Profit (loss) from operating activities before changes in operating assets and liabilities 94 30 +215% Profit (loss) from changes in operating assets and liabilities (48) 77 -162% Net Cash flows

Promotion Operation Review ... 1 The effect of natural disaster on earnings management Supavinee Jevasuwan Kasetsart University SEC Working Papers Forum 19th August 2015 2 Research Question 3

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

(Times) 2.14 2.00 Cash Flow (Unit: Baht Million) 31/3/2019 31/3/2018 % Change Profit (loss) from operating activities before changes in operating assets and liabilities 37 84 -56% Profit (loss) from

-bearing Debt to Equity (Times) 2.14 2.00 Cash Flow (Unit: Baht Million) 31/3/2019 31/3/2018 % Change Profit (loss) from operating activities before changes in operating assets and liabilities 40 84 -52

have decreased, so it showed cash flow used in operating activities. Statement of cash flows for the six-month period ended 30 June (Unit : Million Baht) 2017 2016 Change Profit before income tax 27.85

decrease of Baht 42.95 million or down by 7.19% due to the shift of joint marketing activities with suppliers to the second half of this year. 2. Gross profit was Baht 3,847.69 million, an increase of Baht