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

Determination of Untrustworthy Characteristics of Company Directors and Executives

fourth quarter of 2016 (during 1 January – 31 March 2016)* through the monthly statements of January and February 2016**. The financial statements of specific businesses showed earnings of 98.26 million

director and chief advisor to the executive board before it was disclosed to the public. The Q3/2015 operating results showed the net earnings of 14.25 million baht, which was a significant increase compared

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

and Exchange Commission No. Kor Jor. 3/2560 Re: Determination of Untrustworthy Characteristics of Company Directors and Executives By virtue of Section 14, Section 89/3 and Section 89/6 of the

subject to civil sanctions by the Civil Sanction Committee has disqualified him from becoming a director or executive of a securities company or a listed company as he is deemed to possess untrustworthy

Criminal Fining Committee therefore fined him 5,560,000 baht.In addition, the criminal fine caused {A} to have untrustworthy characteristics of director and executive at any listed company* for two years