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

well as other marketplaces e.g. Shopee, Lazada etc. Industry Overview Thai economy in 4Q19 was slowdown. On the domestic front, private consumption indicators suggested expansion in all spending

economic slowdown resulting in declining export and plunging tourists’ spending especially Chinese tourists. The instability in Thailand politic and election in March 2019 slowed public investment. High

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

economic slowdown and adversely impacting most businesses and industries in terms of supply chains, consumer spending, operational delays, and more. The Group’s business activities in terms of sales of goods

Yai, Chachoengsao and Rayong Branch (which started operating since 1 November 2018)). Industry Overview In 3Q18, Thailand’s overall economic growth accelerated from all major spending categories

, public spending and tourism sector still expanded which resulted from low base in the previous year. (Source: BOT Press Release No.64/2019 on the Economic and Monetary Conditions for September and the

1 MD&A 2Q 2017 (Ended 30 June 2017) MASTER AD PLC MANAGEMENT DISCUSSION & ANALYSIS 2Q 2017 1 AUG 2017 MEDIA INDUSTRY AND BUSINESS IMPACT ANALYSIS Advertising spending reported a decline of 1.4% QoQ

resulted in weak consumer spending, particularly on mobile services. However, remote working continued to provide decent demand for home broadband. Overall, AIS reported core service revenue of Bt32,770mn

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