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

practices of corporate governance, transparency and full respect for the interests of the merged CCPH; except for RPT that are clearly beneficial for the merged CCPH and all of its shareholders. 4

. 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

buildings in the area of 15,068 sqm., located at 67 Moo 11, Debaratna Road Km 20, Banghalong, Bangplee, Samutprakarn. For operating household electric appliance product warehouse including office for managing

. • 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

appliance distribution with the hire purchase system and car title loan under the operation of Singer Thailand Public Co., Ltd. With the diversity of Jaymart's investment in a potential retail business has

promote transparency and disclosure, thereby underpinning the integrity of the market. The Principles also raise awareness of the importance of environmental and social impact among financial market

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

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