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
obligation Adjustment to retained earnings Adjustment to expense current period 2016, Q1+Q2 Adjustment to expense current period 2016, Q3+Q4 Patkol public company limited 101.25 204.54 103.3 92.62 5.34 5.34
due to the increase of other income and administrative expense. Earnings before Interest, Corporate Income Tax, Depreciation and Amortization (EBITDA) EBITDA in 4Q19 was Baht 472 million, increased by
due to the increase of other income and administrative expense. Earnings before Interest, Corporate Income Tax, Depreciation and Amortization (EBITDA) EBITDA in 4Q19 was Baht 472 million, increased by
and administrative expense. Earnings before Interest, Corporate Income Tax, Depreciation and Amortization (EBITDA) EBITDA in 4Q19 was Baht 472 million, increased by 53.7% yoy and Baht 1,374 million
Q3/2017; and the company recognized the expense from the extraordinary item of the provision from corporate income tax assessment of Sriracha Power Plant for the full amount of Baht 101 million
ROA Book value per share (BVPS) Gross profit Revenue from sales of goods and rendering of services + Revenue from finance lease Total Revenue Net profit Interest expense Earnings before interest and tax
from finance lease Total Revenue Net profit Interest expense Earnings before interest and tax expenses Interest bearing debts – (Cash and cash equivalents + Restricted cash + Current investments
mainly because of the interest expense of IRPC-CP and Ichinoseki Solar Power 1 GK (ISP1) after COD in late 2017. Non-operating other income and expenses Non-operating other income and expenses in Q2/2018
674,235,360 or approximately 34% of the net profit of consolidated financial statements, which will be paid from the unappropriated retained earnings with 30% corporate income tax, wherein individual