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

business which is the main income of the Company has decreased the export of Rubber Wood Kiln Dried Sawn Timber due to majority of customers in China have requested to delay the shipments but the company had

period of fiscal year 2017 with total revenues of 292.49 million Baht or a decrease of 49.85 percent. The revenue decrease was partly result from the Rubber Wood business which is the main income of the

European fixed income – trends and analysis SEC Classification : ใชภ้ายใน (Internal) - R E S P O N S I B L E I N V E S T M E N T - ESG Incorporation & Investment Strategies in Fixed Income Carmen

48.24% of total assets respectively. For the first 3 months of 2020, legal reserve equal to 4.24 THB mn and unappropriated retained earnings equal to - 2. 39 THB mn. The main reason that retained earnings

(1999) measure of risk that is based on past earnings. Nevertheless, it seems to be an unsatisfactory measure of fundamentals-based risk for two main reasons. First, earning 11 This algebraic development

subsidiaries’ total earnings amounted to 800 million Baht, consisting of contract revenue 779 million Baht, interest 11 million Baht, profit from rate of exchange 8 million Baht and others income 2 million Baht

profit margin was slightly brought down by 0.9% of gross profit margin due to turnaround costs and the rise of main raw material prices from tight supply plus greater crude oil prices. 2. In Q2 2018

represents decreasing of 6 Million Baht (122%) from Q3/2017. The main cause for the lower net profit are occurred from increasing of selling and administration expenses, and loss on foreign exchange rates

sales volumes plus greater main raw material costs from higher crude oil price and tight market supply. However, the overall spread margin was improved and bring 23.9% gross profit margin comparing to