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
control 20.64 20.64 - 0.02% Retained earnings 56.65 78.02 (21.37) (27.39%) Total parent’s equity 782.82 804.19 (21.37) (2.66%) Non-controlling interests 56.75 53.44 3.31 6.19% Total shareholders’ equity
common control 20.64 20.64 - 0.02% Retained earnings 61.23 78.02 (16.79) (21.52%) Total parent’s equity 787.40 804.19 (16.79) (2.09%) Non-controlling interests 56.26 53.44 2.82 5.28% Total shareholders
-up capital 305.53 305.53 - 0.00% Share surplus from business combination under common control 20.64 20.64 - 0.02% Retained earnings 61.70 78.02 (16.32) (22.49%) Total parent’s equity 787.40 804.19
305.53 305.53 - 0.00% Share surplus from business combination under common control 20.64 20.64 - 0.00% Retained earnings 124.67 80.98 43.69 53.95% Other component of equity 1.07 1.07 0.00 0.00% Total
400.00 - 0.00% Premium on paid-up capital 305.53 305.53 - 0.00% Share surplus from business combination under common control 20.64 20.64 - 0.00% Retained earnings 63.82 80.98 (17.16) (21.19%) Other
control 20.64 20.64 - 0.02% Retained earnings 61.70 78.02 (16.32) (22.49%) Total parent’s equity 787.40 804.19 (16.79) (2.09%) Non-controlling interests 56.26 53.44 2.82 5.28% Total shareholders’ equity
Issued and paid-up 400.00 400.00 - 0.00% Premium on paid-up capital 305.53 305.53 - 0.00% Share surplus from business combination under common control 20.64 20.64 - 0.00% Retained earnings 78.27 78.02 0.25
1,024.78 659.12 365.66 55.48% Shareholders’ equity Issued and paid-up 400.00 400.00 - 0.00% Premium on paid-up capital 305.53 305.53 - 0.00% Share surplus from business combination under common control 20.64
305.53 - 0.00% Share surplus from business combination under common control 20.64 20.64 - 0.00% Retained earnings 79.52 78.26 1.26 1.61% Total parent’s equity 805.69 804.43 1.26 0.15% Non-controlling