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

% Earnings per share (THB) 0.04 0.01 0.03 220% Golden Lime Public Company Limited 4 MANAGEMENT DISCUSSION AND ANALYSIS FOR PERIOD ENDED 31 DECEMBER 2017 YTD 2017 Financial Position Summary compared to YTD 2016

of the Stock Exchange of Thailand Attachment: Management Discussion and Analysis ended 30 September 2018 As the Golden Lime Public Company Limited (“the Company”) has submitted the Review report on the

, Nontaburi , 11120 บริษทั สุธากญัจน์ จ ากดั (มหาชน) GOLDEN LIME PUBLIC COMPANY LIMITED Tel : 0 2961 8652 – 6 Fax 0 2 9618650-1 Website : www.goldenlime.co.th Email : glmis@goldenlime.co.th Registration no

% Finance cost -7.49 -1.26 6.23 493% Income tax expenses -9.69 -8.70 1.00 11% Net income for period 45.77 48.18 -2.41 -5% Earnings per share (THB) 0.15 0.16 -0.01 -5% Golden Lime Public Company Limited 5

, Nontaburi , 11120 บริษัท สุธากญัจน์ จ ากดั (มหาชน) GOLDEN LIME PUBLIC COMPANY LIMITED Tel : 0 2961 8652 – 6 Fax 0 2 9618650-1 Website : www.goldenlime.co.th Email : glmis@goldenlime.co.th Registration no

cost -2.27 -0.53 1.74 329% Income tax expenses -3.90 -3.81 0.09 2% Net income for period 21.02 25.01 -3.99 -16% Earnings per share (THB) 0.07 0.08 -0.01 -16% Golden Lime Public Company Limited 6

6.70 35% Income tax expenses -10.70 -14.95 -4.25 -28% Net income for period 7.16 84.56 -77.40 -92% Earnings per share (THB) 0.02 0.28 -0.26 -92% Golden Lime Public Company Limited 5 MANAGEMENT DISCUSSION

-12.83 0.53 4% Income tax expenses -7.15 -7.39 -0.24 -3% Net income for period 21.07 18.31 2.76 15% Earnings per share (THB) 0.07 0.06 0.01 15% Golden Lime Public Company Limited 5 MANAGEMENT DISCUSSION

84.56 70.79 13.77 19% Earnings per share (THB) 0.28 0.24 0.05 19% Golden Lime Public Company Limited 5 MANAGEMENT DISCUSSION AND ANALYSIS FOR PERIOD ENDED 31 DECEMBER 2018 3.1. Analysis of Q4 2018 in