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
the company’s readjusting of employee accrued benefits and base salary to serve the company’s strategy towards fully digitalized format as well as to encourage all employee preparing for Digital
payment of wages, the employee shall pay his savings into the fund through the employer’s deduction from wages, and the employer shall pay the contribution into the fund at the rate prescribed in the fund’s
, increasing +4.6%YoY due to increase in bad debt provision from NBTC credit term expansion policy, and –19%QoQ due to employee remuneration in 4Q19. Net FX loss was Bt422mn in 1Q20, turned negative, compared to
long-term employee benefits from enactment of a new labor law, company’s core net profit still came at Baht 7.4 million) which can be summarized as follows: - Gross Profit including Other Income down
the employee. In cases where no investment policy has been assigned by the employee, the previous investment policy or that associated with minimal risks shall apply, as the case may be. SECTION 17. The
owner in shares under the fourth paragraph of Section 24, a director, an officer or an employee of such derivatives business operator. Furthermore, the auditor shall also adhere to the ethical code of