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

the independence and objectivity of credit rating operations; Transparency and timeliness of ratings disclosure CRAs should make disclosure and transparency an objective of their ratings activities; and

conflicts of interest arising due to the relationships that may compromise or appear to compromise the independence and objectivity of credit rating operations; Transparency and timeliness of ratings

/timeliness of the research • Evaluation of the objectivity and independence of the recommendations 10 MATERIALITY Governance Climate Change Location Company-specific Sector/Industry Investment Horizon CFA

April 18, 2022 “Red flags” – how useful? • Very rapid growth • Charismatic founder with carefully managed image • Cultivation of politicians • Promises of philanthropy • Complexity • Friends and family in

policy : - Utility charges : According to the rates announced by Saha Group Industrial Park, based on actual units or volume used - Business consultancy fees : Fees depending on the complexity level of

reasons for the decrease in revenue. Firstly, the intensity and complexity of cases in Trang comparing to the same period last year significantly reduced such as Dengue fever decreasing by 55% and Influenza

property in use - Business consultancy fees : Fees depending on the complexity level of such services - Warehouse management fees : Fees depending on the volume of transported products - Information

complexity level of such services - Advertising & public relations expenses : Expenses depending on the costs incurred in the advertising materials production, and the media costs selected for dissemination

and legal consultancy fee Depending on the level of complexity of service. 7. Construction and renovation of existing building Depending on the design, building size, required materials and technique