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

-value special- ties feedstock gave a tremen- dous boost to earnings from that segment, wherein core EBITDA/tonne rose by 57% on a year-on-year basis. While EBITDA margin for PET was impacted for Table 2

1,242.3 1,286.0 3.5% 3.2% 3,707.4 3,744.9 1.0% Change Sales and service income Sales and service income increase 3.5% QoQ from Baht 1,242.3 million to Baht 1,286.0 million. The increase of Baht 43.7 million

income 1,249.0 1,216.6 1,242.3 2.1% (0.5%) 2,461.8 2,458.9 (0.1%) Change Sales and service income Sales and service income increase 2.1% QoQ from Baht 1,216.6 million to Baht 1,242.3 million. The increase

baht which increased from the same period last year 1.75 million baht or 152.17% because the company had other income increase from the rent of tractor-trailer and container in total amount of

0.06 0.42 3.32 11.28 Total 617.27 578.43 1,264.03 1,101.31 38.84 6.72 162.71 14.77 - Contract manufacturing business of ready-to-drink milk and pasteurized fruit juices saw its income increase by Baht

. There was more contract manufacturing in full-service format compared to the previous year. - The Property Business saw an income increase of Baht 0.09 million, near that of last year. - Farm business saw

/2019 mainly are from serverance package to staffs from both who entered Mutual Separated program and from closing businesses. • Net profit increase are from, increasing in sales, increase in dividend

) (10.89) (3.05) (9.40) Total 581.02 491.04 1,106.54 1,014.64 89.98 18.32 91.90 9.06 - Contract manufacturing business of ready-to-drink milk and pasteurized fruit juices saw its income increase by Baht

(1.29) (9.40) (4.33) (9.38) Total 614.70 515.79 1,721.24 1,530.42 98.91 19.18 190.82 12.47 - Contract manufacturing business of ready-to-drink milk and pasteurized fruit juices saw its income increase by