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

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

. There is less attention on the relationship between CSR efforts and the price-earnings (PE) ratio. Although both ratios are market-based valuation measures, Tobin’s Q ratio depicts the market’s valuation

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

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

descending order by the probability of occurrence of the risks and significance of their effects; (9) information about administration and management of the mutual fund; (10) warnings about the mutual fund; 1

increase loss of 3%. The Company would like to clarify a significance change of the Group’s operating results were summarized as follows: 1. Revenue from sales and services for the six-month period of 2017

loss of 52%. The Company would like to clarify a significance change of Group’s operation results were summarized as follows 1. Revenue from sales and services for the six-month period of 2017 decreased

decrease loss of 89%. The Company would like to clarify a significance change of the Group’s operating results were summarised as follows: 1. Revenue from sales and services for the year 2018 was Baht 380

million, a decrease loss of 54%. The Company would like to clarify a significance change of the Group’s operating results were summarised as follows: 1. Revenue from sales and services for the first quarter