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

the company’s readjusting of employee accrued benefits and base salary to serve the company’s strategy towards fully digitalized format as well as to encourage all employee preparing for Digital

. • 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

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

ต่อต้าน การทุจริตภายในองค์กรและห่วงโซ่อุปทานของตน แต่เมื่อ พิจารณาดัชนีการรับรู้การทุจริตคอร์รัปชัน (Corruption Perception Index: CPI) ที่จัดทาโดย Transparency International ของประเทศไทยในช่วง 10 ปีที่

bonds serving social and/or environmental purposes through global guidelines and recommendations that promote transparency and disclosure, thereby underpinning the integrity of the market. The Principles

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