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

false statement/ Dissenimation of false or misleading information 1 5 5,000,000.00 - 153,310.00 - - Market manipulation 3 6 83,000,000.00 131,227.00 48,638.00 2 15 Insider trading / Disclose inside

false statement/ Dissenimation of false or misleading information 0 0 - - 0 0 1 1 Market manipulation 0 0 4 68 0 0 1 14 Insider trading / Disclose inside information 0 0 1 3 0 0 - - Takeover - - - - 1 1

allowing someone else using a securities trading account or a banking account, fraud by management, market manipulation, and insider trading) are which DSI has a responsibility for. Is imposed by the

the manipulation or distribution of, assets derived from such acts. (2) regulations specifying the composition of an association related to securities business, whereby a body of persons of at least

imposed on an offender for these following offenses under SEA: (1) committing unfair practice regarding securities trading (e.g. market manipulation and insider trading); (2) presenting a false statement or

and grasp new opportunities. Taking into account the costs and benefits of regulation, governments have an important responsibility for shaping an effective regulatory framework that provides for

. Wh the Compa equity ratio is to financ Looking F The year t the Comp purchasing stimulate Camera re Q4/2017 w grasp this www.jaym For the b collection, Discussion and c Company Lim s Equity period end

. • Improve information disclosure for investors to grasp growth & strategy drivers. • Emphasize understanding on ESG investment should relate along business value chain & is considered as a long-term value

ถือของ วิชาชีพดงักล่าวโดยรวม 11 3. การทําให้ตลาดหรือราคาหลกัทรัพย์มีสภาพผิดไปจากภาวะปกต ิ(market abuse or manipulation)9 แนวทางแกไ้ขเพิมเติม (ก) ปรับปรุงใหก้ารกระทาํทีมีลกัษณะเป็นการสร้างภาพทีทาํใหเ้กิด