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

(Decreased) Percentage Remark Sales and Services Income 563.95 485.78 78.17 16.09% - LPG Trading 189.70 178.97 10.73 6.00% 1 - Transportation 4.72 3.29 1.43 43.47% 2 - Conversion Kit Installation 1.34 1.74

% due to revenue from sales of tickets and transportation services were decreased of Baht 27.72 million and 13.82 million, respectively from decrease in number of tourists of the subsidiary. million

(Decreased) Percentage Remark Sales and Services Income 2,277.55 1,925.12 352.43 18.31% - LPG Trading 773.68 773.35 0.33 0.04% 1 - Transportation 15.98 12.01 3.97 33.06% 2 - Conversion Kit Installation 4.62

Remark Sales and Services Income 582.93 361.15 221.78 61.41% - LPG Trading 186.44 190.36 (3.92) (2.06%) 1 - Transportation 4.00 2.44 1.56 63.93% 2 - Conversion Kit Installation 0.68 1.56 (0.88) (56.41%) 3

) Percentage Remark Sales and Services Income 551.41 407.35 144.06 35.37% - LPG Trading 187.25 193.80 (6.55) (3.38%) 1 - Transportation 3.58 2.65 0.93 35.09% 2 - Conversion Kit Installation 1.21 1.59 (0.38

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

22.4% in the same period of last year. 2. In Q1 2018, Selling and Administrative Expenses was 356 MB, increased by 48 MB or 15.7% comparing to 2017 due to higher transportation, warehouse and commercial

, Selling and Administrative Expenses was 296 MB, decreased by 34 MB or 10.3% comparing to 2017 mostly from lower transportation and warehouse costs. 3. There was no impairment loss in Q2 2018 as all