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
agreed or conspired on creating the false appearance of the price and volume of ACD shares by continuously transacted in the shares pushing it to the higher price. This actions misled the general public
production volume and higher overall earnings as assets acquired in 2018 and the consolidations of 2018/19 were successfully integrated. These include acquisitions of PTA Portugal, PET (Egypt and Brazil), and
benefitted from higher production volume and higher overall earnings as assets acquired in 2018 and the consolidations of 2018/19 were successfully integrated. These include acquisitions of PTA Portugal, PET
months of a year can have significant effects on business volume and earnings. Seasonality affects some lines of the Group's business. For example, in the Fragrance & Beauty division, a significant
11.49 Total Revenues 1,765.11 1,947.37 Selling & Administrative Expenses 115.05 120.12 Finance Costs 23.44 20.98 Net Profit 10.37 9.12 Earnings per share (Baht) 0.026 0.023 The company will explain the
1,947.37 2,097.62 Selling & Administrative Expense 120.12 127.83 Finance Costs 20.98 24.24 Net Profit 9.12 101.40 Earnings per share (Baht) 0.02 0.25 The company will explain the cause of change as follow: 1
from greater sales volume across all products because of major plant turnaround in Q2 2018. The overall selling price decreased, especially for Caustic Soda due to the fall of its market price trend and
of 28 Million Baht (68%) from 2016. The main causes for the lower net profit is because of lower work volume, which is due to economy has not yet recovered. Because economy is still in the process of
lower sales volume across all product due to major plant turnaround in Q2 2018. However, the overall selling price improved, especially for Caustic Soda and Epichlorohydrin due to the limited export