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
financial institutions and increased of shareholders’ equity, due to increased of retained earnings. Liquidity Cash flow The period ended 31 December 2017, the company and its subsidiaries have cash flow
, decreased by 0.01 times, due to decreased of long-term loans from financial institutions and increased of shareholders’ equity, due to increased of retained earnings. Liquidity Cash flow The period ended 30
increased of retained earnings. Liquidity Cash flow The period ended 30 September 2017, the company and its subsidiaries have cash flow received from operating activities Baht 1,637.7 million, cash flow used
results of operations have retained earnings decreased. Liquidity Cash flow The period ended 30 September 2018, the company and its subsidiaries have cash flow received from operating activities Baht 209.7
’ equity, because the results of operations have retained earnings decreased. Liquidity Cash flow The period ended 31 December 2018, the company and its subsidiaries have cash flow received from operating
subsidiaries have the total assets valued Baht 16,172.09 million, as compared to the 2017, Baht 14,921.67 million, increased Baht 1,250.42 million as below detailed; 1. Cash and cash equivalent items increased
intrinsic value of the assets and business based on historical and potential earnings and cash flow of the business. It has been valued by a range of valuation methods including relative valuation as
% from higher retained earnings. Cash Flow In 1H18, AIS generated Bt31,193mn of operating cash flow (after- tax) . Cash CAPEX to expand 4G and fixed broadband capacities was Bt11,265mn, or 16% of service
Bt113,300mn, up from Bt109,700mn, while net debt to EBITDA stood at 1.4x, up from 1.3x. Total equity increased 0.8% to Bt50,821mn, mainly from higher retained earnings. Cash Flow For 9M18, AIS generated