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

trend is sufficiently strong. Stated differently, earnings strings can arise even when earnings persistence is weak. Therefore, earning persistence does not necessarily imply the existence of earnings

result of the fall of Caustic Soda and Epichlorohydrin (ECH) selling price from BIS issue in India and weak Epoxy demand, respectively. Except greater ECH sales volume from strong demand of ECH key

for Epichlorohydrin from the weak Epoxy demand. Analysis of Cost and Expenses 1. In Q2 2019, Cost of sales was 3,696 MTHB, increased by 292 MTHB comparing to 2018 or 8.6% due to higher sales volume

. It was still challenging for telecom sector particularly in the mobile business due to weak consumer spending and revenue loss from traveler sector due to international travel restriction. Fixed

weak global demand, especially exports of Epichlorohydrin decreased caused by lockdown restrictions in several countries. Analysis of Cost and Expenses 1. In Q2 2020, Cost of sales was 2,898 MTHB

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

while the tourism growth decelerate from drop in arrival from Chinese visitors which was effected from the deadly Phuket boat accident. In addition the weak of Chinese Yuan against US dollar, resulting

. Government enforced fully lockdown with varying degree of restriction within the 2Q causing significant economic impact. For telecom, new subscriber acquisition as well as handset sale remained weak while

FY21 revenue guidance to be flat or slightly decline and EBITDA to be flat. This follows the rising downside risk to the already weak economy driven by the prolonged impact of Coronavirus stem from the