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

-setters are requiring transparency. 5. To measure transition risks relating to climate change, investors need consistent data and credible plans to transition to a low-carbon future. 6. Without access to

personal expenses and the depreciation because of the expanding capacity of subsidiaries. Sincerely yours, (Mr.Pongpat Patanavanich) Managing Director

Consolidated net loss for the period (Q1) amount -4.57 million compare with the same period (Q1) for the last year amount -2.80 because the Company Cost of Market Development of Expanding the customer base and

operations & Administrative expenses increased by Baht 97.94 million or 6.79 % due to the Medical personal expenses which was in line with the increased revenue,also increased because of the expanding capacity

& Administrative expenses increased by Baht 23.54 million or 13.02 % due to the Medical personal expenses also increased because of the expanding capacity of subsidiaries. 3. Finance costs increased by Baht 13.17

-diligence. Assurance/Integrity/ Transparency Climate Bonds Initiative Forestry Criteria Document Definitions Climate Bonds Initiative (CBI): An investor-focused not-for-profit organisation, promoting large

increased . 1.2 Cost of hospital operations increased by Baht 33.70 million or 7.89% mainly due to the Medical personal expenses also increased because of the expanding capacity of subsidiaries. 1.3 Selling

expanding health care service providers including check-up and occupational health for general clients aimed to enhance the Company’s sustainability growth which involves the next step of expanding scope of

. It does not substitute for financial or other due-diligence. Assurance/Integrity/ Transparency 2 Definitions Climate Bonds Initiative (CBI): An investor-focused not-for-profit organisation, promoting