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

projects that contribute to environmental sustainability. The Green Bond Principles (GBP) promote integrity in the Green Bond market through guidelines that recommend transparency, disclosure and reporting

/or seek to achieve positive social outcomes. The Social Bond Principles (SBP) promote integrity in the Social Bond market through guidelines that recommend transparency, disclosure and reporting. They

of transparency and recommend that an issuer’s management of proceeds be supplemented by the use of an external auditor, or other third party, to verify the internal tracking method and the allocation

bonds serving social and/or environmental purposes through global guidelines and recommendations that promote transparency and disclosure, thereby underpinning the integrity of the market. The Principles

as voluntary process guidelines intended for broad use by the market. The GBP recommend transparency and disclosure, and promote integrity in the development of the green bond market. The ASEAN GBS

of listed companies with more inclusive scope and promoting transparency, providing more value-based information to support investment decision making 10 Unit Type B for Finance Ministry and other

ASEAN Green Bond Standards (ASEAN GBS) that were first introduced in November 2017. The ASEAN SBS intend to enhance transparency, consistency and uniformity of ASEAN Social Bonds which will also

. It does not substitute for financial or other due-diligence. Assurance/Integrity/ Transparency 2 Definitions Climate Bonds Initiative (CBI): An investor-focused not-for-profit organisation, promoting

cash flow (“DCF”) and Guideline public company method (“GPCM”) when determine the fairness of valuation is reasonable to be between 1 : 5.44 and 1 : 5.92 (details as shown in attachment 1), therefore