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

and fund voting Supervision of the Securities Exchange Enhancing competitiveness of the capital market Establishment of the Capital Market Development Fund (CMDF) Effectiveness, clarity and transparency

transparency, accuracy and integrity of information that will be disclosed and reported by issuers to stakeholders. The SLBP have five core components: 1. Selection of Key Performance Indicators (KPIs) 2

strictly in line with the auditing standards for clarity of financial statements and investorsû benefit. 1.5 Promote transparency in the IPO shares allocation process by focusing on distribution to wider

clarity, insights, and tools required to support and authenticate their contributions to achieving the SDGs. All enterprises -- irrespective of size, geography, or sector -- can use the Standards. The

the Thai capital market to ensure reliability, transparency and fairness for all parties. In fulfilling this mission, the Board emphasizes corporate governance practices within the SEC, incorporating

attract investment. These companies are increasingly aware that a commitment to good corporate governance (including well-defined shareholder rights, high levels of transparency and disclosure, robust

. • Corporate governance to enhance value and protect minority shareholders. - Cost of capital reduction. - Reducing monitoring costs. - Information risk, transparency and quality of details. - Capital waste

Effectiveness The chair is responsible for leadership of the board and ensuring its effectiveness. The chair should ensure a culture of openness and constructive debate that allows a range of views to be

creation. Responsible investment requires high standards of transparency, probity and care on the part of institutions, which may be met by adhering to these Principles. The standards set out here are