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
a main measure of firm value throughout this study. The trailing PE ratio is usually computed using the past 12- month earnings per share. Unlike the trailing PE ratio, the forward PE ratio (FPE) is
company has net loss from business operation of 150.65 Million Baht and the 3 impact of introduction of Financial Reporting Standard of 4.70 Million Baht by adjustment of brought forward retained earnings
adopting new Thai Financial Reporting Standards (TFRS), TFRS No.9: Financial Instruments and TFRS No.16: Leases, in the current period financial statement by adjustment in brought-forward retained earnings
capital 1,316.25 1,316.25 - 0.00% Premium on ordinary shares 264.33 264.33 - 0.00% Surplus - warrants 310.00 310.00 - 0.00% Retained earnings (1,927.08) (1,624.52) (302.56) 15.70% Other components of
period financial statement by adjustment in brought-forward retained earnings as at January 1, 2020. Please be informed accordingly (Mr.Monthon Chatuwallopkul) Company Secretary
retaining earnings (loss) of 15.51 million baht and impact from Financial Reporting Standard No.9 RE: Financial Instrument and No.16 RE: Leases as amount of 4.70 million baht by adjusting bring forward of
financial statement by adjustment in brought-forward retained earnings as at January 1, 2020. Please be informed accordingly (Mr.Monthon Chatuwallopkul) Company Secretary
indication of the times to come. IVL, with its meaningful position in the context of the sector stands to benefit from this change in cycle going forward. In the foreseeable future, IVL’s earnings from the
projects underway which are not yet completed and have not yet started contributing to the earnings of IVL. Forward-looking Statements The statements included herein contain “forward-looking statements” of