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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expense grouping methodology, which are now grouped by department. Financing expenses decreased compared to the same period in 2016 mainly due to continuing debt repayment and a lower remaining principle
PET, Packaging and Specialty Chemicals are now grouped under Combined PET given the inter-related nature of their businesses. Table 2: Segment Results (New Grouping) Full year $million (except where
the major shareholder of CSL. The acquisition deal in total was Bt3.4bn. Since Feb-18, AIS started to fully consolidate CSL’s revenue and cost accordingly. At present, the revenue from CSL is grouped
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of Mutual Fund 17. Dividend payment A mutual fund may pay dividends from its retained earnings or net profits in the accounting periods that the mutual fund have retained earnings or net profit
Party Transactions are similar and recurring in nature or could otherwise be grouped in a meaningful manner, the information required with respect to Part XI.B. Related Party Transactions shall be