attract investment. These companies are increasingly aware that a commitment to good corporate governance (including well-defined shareholder rights, high levels of transparency and disclosure, robust

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

, “Sustainability is becoming an increasingly important element of business strategy. It is being called for not just by shareholders and investors, but also the general public, which expects greater transparency and

the Thai capital market to ensure reliability, transparency and fairness for all parties. In fulfilling this mission, the Board emphasizes corporate governance practices within the SEC, incorporating

members’ stakes to enhance efficiency, flexibility and clarity in handling the matter. In addition, the procedure for buying and selling securities of Board members were revised to reassure transparency and

decelerating rate due to slowdown in external sector and manufacturing production at home. Meanwhile, private consumption which continued to expand was derived mainly from increased expenditures on automobiles

flexibility and clarity.  The revisions include, for instance, allowing issuance of structured notes denominated in Thai and foreign currencies; harmonizing issuers? types and qualifications both in public

could affect the preparation of financial statements of listed companies. The main objective of the guidelines is to ensure clarity of application of accounting standards in financial statements of

Bangkok, January 21, 2014 ?  The SEC revised rules governing provident fund investment for more clarity and flexibility in line with international standards. The new rules have become effective in

clarity, insights, and tools required to support and authenticate their contributions to achieving the SDGs. All enterprises -- irrespective of size, geography, or sector -- can use the Standards. The