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

and fund voting Supervision of the Securities Exchange Enhancing competitiveness of the capital market Establishment of the Capital Market Development Fund (CMDF) Effectiveness, clarity and transparency

convincing rationale and provide detailed explanation in the annual report. Unless extraordinary circumstances exist there should be a break in service between the roles, (e.g. a period of two years). 2.4

transparency, accuracy and integrity of information that will be disclosed and reported by issuers to stakeholders. The SLBP have five core components: 1. Selection of Key Performance Indicators (KPIs) 2

transparency 5. Responsibilities of the Board The principles cover all important issues concerning good CG, whilst the content in the recommended best practices offers supplementary descriptions or means to

additional clarity to others. While some of the Principles may be more appropriate for larger than for smaller companies, it is suggested that policymakers may wish to raise awareness of good corporate

clarity, insights, and tools required to support and authenticate their contributions to achieving the SDGs. All enterprises -- irrespective of size, geography, or sector -- can use the Standards. The

disposition of assets and connected transaction 2. POST 019/ 2019 dated 16 December 2019 Notification convening date of the Extraordinary General Meeting of Shareholders No. 1/2020 3. POST 003/2020 dated 3

plan. However, for absolute transparency and clarity in disclosing information to the Stock Exchange of Thailand (the “SET”) and the shareholders of the Company, the Company has decided to disclose the

Company without having expressed any intention to restructure the Company’s debt under the aforementioned debt restructuring plan. However, for absolute transparency and clarity in disclosing information to