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

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which have not yet recovered. The high liability affected the expense atmosphere to be sluggish. Cost of goods sold was 641.29 million baht or equivalent to 50.31% gaining from sales revenue which it

atmosphere to be sluggish. Cost of goods sold was 146.00 million baht. It decreased 11.76 million baht or equivalent to 7.45% compared to the same period last year, which was the result form sales decrease

yet recovering. The high liability affected the expense atmosphere to be sluggish. Cost of goods sold was 167.05 million Baht, it has reduced by 3.57 million Baht or equivalent to 2.09%, compared to the

Government as well as the Cabinet enforced the measurement “Holiday Shopping” at the end of Year shall create positive atmosphere in spending money for retail business much more than normal time; and shall be

have problem on purchasing power and incomes which have not yet recovered. The high liability affected the expense atmosphere to be sluggish. Cost of goods sold was 148.96 million baht. It decreased

many areas and debt amount remained in high level. Confident index of consumer continuously decreased. Therefore, it affected the expense atmosphere to be sluggish. Cost of goods sold was 138.13 million