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
%) (31.79%) Tax income (expense) (2.64 ) 0.00 2.64 N/A (3.91%) 0.00% Profit (loss) for the period (23.21 ) (28.30 ) 5.09 17.99% (34.40%) (50.12%) Basic earnings per share-Owners of the Company (0.03 ) (0.03
%) Tax income (expense) (2.64 ) 0.00 2.64 N/A (3.91%) 0.00% Profit (loss) for the period (23.21 ) (28.30 ) 5.09 17.99% (34.40%) (50.12%) Basic earnings per share-Owners of the Company (0.03 ) (0.03
period (53.94 ) (62.24 ) 8.30 13.34% (44.38%) (56.63%) Basic earnings per share-Owners of the Company (0.06 ) (0.07 ) Attributable to Owners of the Company (53.94) (62.24) 8.30 13.34% Non-controlling
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
) (37.20 ) (0.71 ) 1.91% (23.73%) (26.47%) Tax income (expense) (3.15 ) 0.00 (3.15 ) N/A (1.97%) 0.00% Profit (loss) for the period (84.18 ) (59.89 ) (24.29 ) (40.56%) (52.68%) (42.62%) Basic earnings per
comprehensive income (expense) for the period (87.66 ) (259.81 ) 172.15 66.26% (49.90%) (87.81%) Basic earnings per share-Owners of the Company (0.10 ) (0.30 ) 0.20 65.96% (0.06%) (0.10%) Attributable to Owners