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
$$$ Private debt Securitised debt Source: PRI PRI’s Fixed Income Workstreams SEC Classification : ใชภ้ายใน (Internal) 6 Source: PRI R e tu rn Risk R e tu rn Risk Different Responsible Investment Approaches: The
revenue. The profit in Q2-2017 and Q1- 2016 were not much different. -2- Operating Results and Capabilities to Make Profit Performance from revenues, costs and expenses which has significant impact in Q2
acceptable international standards among different capital markets is considered the driving force to stimulate cross-border investments, and thus propelling such integration and linkages forward. Being
minority interest 7. Profit (Loss) from ordinary activities 8. Extraordinary Items 9. Net income (loss) 10. Earnings per share 10.1 Basic earning per share 10.1.1 Net profit (loss) before extraordinary items
items took a different accounting policy. 3.2 Revenue It shall disclose the significant rules of recognition of significant category of income namely brokerage fee, fee and service fee, loan interest
accuracy and timing of revenue recognition; No separate tests of controls performed for different types of sale transactions with possibly different patterns of revenue recognition and control points; and No
evidence during a planning phase and a substantive test phase, especially in the audit of revenue, risk assessment and response to the risk of fraud. In this regard, the SEC will support and closely monitor
2018 Different Sales and service income 3,637 3,824 - 187 -5% 2,851 3,300 - 449 -14% Cost of sales and services 2,941 2,903 38 1% 2,314 2,609 - 295 -11% Gross Profit 696 921 - 225 -24% 538 692 - 154 -22
) (2.97) (7.86) (2.84 4.66 (37.22) Total sales 418.00 99.35 266.26 96.02 (151.74) (36.30) Other income/1 2.73 0.65 11.05 3.98 8.32 304.76 Total revenue 420.73 100.00 277.31 100.00 (143.42) (34.09) Notes: /1