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

4.86 Total income 7.58 16.88 Net profit (0.27) 0.99 Earnings per share (Baht) (5.55) 20.38 Book value per share (Baht) (139.56) (91.74) 7. Criteria used to determine value of compensation Total

million from the previous year, because an increase of the earnings before tax from the operating in the amount of THB 30.3 million (excluding the one-time profit) The Company and its subsidiaries have cash

2018 Different Sales and service income 3,637 3,824 - 187 -5% 2,851 3,300 - 449 -14% Cost of sales and services 2,941 2,903 38 1% 2,314 2,609 - 295 -11% Gross Profit 696 921 - 225 -24% 538 692 - 154 -22

the three- month period ended 30 June 2020 which have been reviewed. The Group had sales and service income 747 million baht and net profit 19 million baht, compared with the Second quarter of 2019

Thailand Patkol Public Company Limited and its subsidiaries report the operating results of the period ended 30 September 2020. The Group had sales and service income 676 million baht and net profit 14

Different Q1’2020 Q1’2019 Different Sales and service income 980 796 184 23% 780 653 127 19% Cost of sales and services (781) (645) (136) 21% (656) (537) (119) 22% Gross Profit 199 151 48 32% 124 116 8 7

2018 sales and service income at 872 million baht for and net profit at 25 million. By order of the operating results for the third quarter of 2019 and year 2018 are summarized below. Million Baht

sales and services . . . . % Other income . . . . % Selling expenses ( . ) ( . ) . . % Administrative expenses ( . ) ( . ) . . % Net profit before finance costs and corporate income tax . . . . % Finance

) (128,928) Tax income (expense) (30,748) 101,035 (163,781) (8,966) Share of profit (loss) from investments in associates 427 320 1,080 (57) Net profit (loss) 70,091 26,962 (1,241,028) (2,341,657) (Less) non