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

to the hospital. In regard to the subsidiary, Asia Medical & Agricultural Laboratory and Research Center (“AMARC”), its service revenues grew by 12.60% as it provides laboratory testing and analyzing

extended deadline because the new financial advisor whom PACE has appointed to appraise the fair value measurement of the investment is still gathering and analyzing data and information from many sources to

valuable ESG information for use when analyzing and valuing securities. No global standard exists for integrating ESG information into investment analysis and valuation; the integration of ESG information

Court of First Instance The Appeal Court The Supreme Court These offenses (e.g. presenting false statement concerning public offering, analyzing financial position based on false information, using or

acquisition or disposition of assets 2004” (“participation or disposal announcement”). Once analyzing all criteria, by referring to the highest value analyzed in any criteria, the transaction size is in 0.01

to slow due to a Thai economic recovery that is forecast to remain weak, and heightened internal and external risks. We are therefore closely monitoring and analyzing related developments. Subject to

listed companies in the acquisition or disposition of assets 2004” (“participation or disposal announcement”). Once analyzing all criteria, by referring to the highest value analyzed in any criteria, the