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

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

regulatory objectives include:  to maintain and promote the fairness, efficiency, competitiveness, transparency and orderliness of the securities and futures industry;  to help the public understand the

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

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

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

transparency 5. Responsibilities of the Board The principles cover all important issues concerning good CG, whilst the content in the recommended best practices offers supplementary descriptions or means to

consultation that received more than 80 submissions from a great variety of stakeholders were also held. Following the request by the G20 Finance Ministers and Central Bank Governors at their meeting on 9-10

members’ stakes to enhance efficiency, flexibility and clarity in handling the matter. In addition, the procedure for buying and selling securities of Board members were revised to reassure transparency and