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
licenses were made in 1Q21. Total Liabilities 274,481 78% 290,976 79% Retained earnings 51,382 15% 54,125 15% Credit Rating Others 24,307 6.9% 24,545 6.6% Fitch National rating: AA+ (THA), Outlook: Stable
1.9% 6,561 1.8% Total Liabilities 274,397 77% 280,046 79% Retained earnings 57,103 16% 50,804 14% Credit Rating Others 24,722 6.9% 24,933 7.0% Fitch National Rating: AA+ (THA), Outlook: Stable Total
spectrum. Total equity was Bt75,689mn increasing 9.1%YoY from higher retained earnings offset by TFRS9 adoption. Cash flow (Post TFRS 9&16) For 2020, operating cash flow after tax (OCF) was Bt85,629mn
274,481 78% 274,397 77% Retained earnings 51,382 15% 57,103 16% Credit Rating Others 24,307 6.9% 24,722 6.9% Fitch National rating: AA+ (THA), Outlook: Stable Total Equity 75,689 22% 81,825 23% S&P BBB
customers of the Company. Details of each business can be described as follows: Profit and Loss Statement (Consolidated) Unit : Million Baht 1Q/19 1Q/20 (TFRS9) %YoY Credit card income Loan income Hire
customers of the Company. Details of each business can be described as follows: Profit and Loss Statement (Consolidated) Unit : Million Baht 1Q/19 1Q/20 (TFRS9) %YoY Credit card income Loan income Hire
Promotion Operation Review ... 1 The effect of natural disaster on earnings management Supavinee Jevasuwan Kasetsart University SEC Working Papers Forum 19th August 2015 2 Research Question 3
(Consolidated) Unit : Million Baht 4Q/19 3Q/20 4Q/20 %QoQ %YoY FY19 FY20 %YoY Credit card income Loan income Hire-purchase income Other income 1,878 3,077 241 969 1,529 2,616 249 864 1,563 2,525 276 639 2% -3% 11
(Consolidated) Unit : Million Baht 4Q/19 3Q/20 4Q/20 %QoQ %YoY FY19 FY20 %YoY Credit card income Loan income Hire-purchase income Other income 1,878 3,077 241 969 1,529 2,616 249 864 1,563 2,525 276 639 2% -3% 11