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: need for better communication and consistent language Initial investor-CRA Disconnects SEC Classification : ใชภ้ายใน (Internal) 10 Source: PRI Policy-drivenTrend-drivenEvent-drivenType Emerging

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

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

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

additional clarity to others. While some of the Principles may be more appropriate for larger than for smaller companies, it is suggested that policymakers may wish to raise awareness of good corporate

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

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

. • 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