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
Gross profit 98.77 56.14 48.74 56.88 50.03 102.63 Other income 0.08 0.04 3.77 4.40 (3.70) -98.01 Earnings before expenses 98.85 56.18 53.52 62.45 45.33 84.70 Administrative costs and management
Earnings before expenses 86.93 50.38 -7.35 -3.05 -11.10 -0.01 46.07 50.12 40.86 88.67 Administrative expenses Management benefit expenses Financial costs Income tax expense (12.68) (5.26) (19.15) (0.01
and administrative expenses increased compared to last year, related to unrealized loss on foreign currency exchange transactions and one-time expenses. Earnings before interest and taxes increased year
. Administrative Expenses Administrative expenses decreased by 5% comparing to 2Q19 (not included non-recurring expenses of THB. 22.5 million). This was attributable to staff expenses. Earnings before interest
170.45 142.90 27.54 Gross profit margin 15.33% 13.51% 1.82% Other income 4.77 3.67 1.09 Selling expenses 2.66 4.73 (2.07) Administrative expenses 80.76 84.95 (4.19) Earnings before interest and tax 91.79
170.45 142.90 27.54 Gross profit margin 15.33% 13.51% 1.82% Other income 4.77 3.67 1.09 Selling expenses 2.66 4.73 (2.07) Administrative expenses 80.76 84.95 (4.19) Earnings before interest and tax 91.79
expenses 0.35 1.78 (1.42) Administrative expenses 29.90 22.39 7.51 Earnings before interest and tax 23.08 36.83 (13.75) Finance costs 13.94 18.11 (4.18) Profit before income tax 9.14 18.71 (9.57) Income tax
of hospital operations 257.36 226.88 13% Gross margin 125.57 86.97 44% % Gross margin 33% 28% 5% Administrative expenses 47.84 35.48 35% Earnings before interest, taxes and depreciation 105.66 75.92 39
patients. Administrative Expenses Administrative expenses were unchanged yoy. Earnings before interest, taxes and depreciation (“EBITDA”) EBITDA (not included other income) deteriorated by both in term of