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

. • 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

contract term, profitability of the contract remains the same. By the Standard, key changes compared to prior to 2019, are as follows: a) Device subsidy previously recognized as handset loss will be

resulted in reallocation between sales and service revenue as well as marketing expenses while device subsidy is capitalized as contract assets and amortized against the service revenue over the customer

169 163 151 148 136 Blended 186 181 170 168 156 VOU (GB/data sub/month) Postpaid 6.7 7.5 8.3 9.2 10.9 Prepaid 4.1 5.4 6.2 7.0 8.2 Blended 4.7 5.9 6.7 7.6 8.9 Device Penetration 4G-handset penetration 39

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

12.7 Prepaid 5.4 6.2 7.0 8.2 9.2 Blended 5.9 6.7 7.6 8.9 10.1 Device Penetration 4G-handset penetration 42% 46% 50% 54% 57% Fixed Broadband Business FBB subscribers 481,500 521,200 571,800 623,400

, AIS fully expensed handset subsidy as either handset loss or marketing expense. With the effect of TFRS 15, key financial changes, compared to prior to 2019, will be as follows: a) Device subsidy

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