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

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

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

doubtful accounts 56.85 - 56.85 Earnings before interest and tax (12.13) 135.08 Finance costs - Main businesses 20.06 23.05 (2.99) -13% Finance costs - Solar energy 35.41 35.69 (0.28) -1% Profit before

0.03, comparing to a net profit of THB 131.25 million or earnings per share of THB 0.12 for the same period of last year, a decrease of THB 166.48 million or -126.84% when comparing with the second

containing the COVID-19, economic growth is forecasted to contract by -7.8%1; the lowest growth among ASEAN countries. In addition, a range of political issues are loading to an uncertain economic recovery

+3.3% from retained earnings. Net debt to EBITDA (excluding lease liabilities and license payable) was 0.7x slightly decline compared to 4Q19. Cash flow (Post TFRS 9&16) In 1H20, Cash flow from operating

consumption and impair household debt serviceability and (5) the sluggish investment demand due to uncertain macroeconomic outlook, tightening credit conditions, and the delays in government budget process. For

increased ,while the Social security revenue of subsidiaries decreased. Payment system of Social security office is uncertain therefore in Q1/2019 subsidiaries did not receive revenue of chromic disease. 2