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
, returns and financial statements • All stocks that listed in Thailand, active and inactive • SET + MAI • July 2001 - July 2022 • Follow Fama and French (2018) and Hou et al. (2015) for factor construction
. • Corporate governance to enhance value and protect minority shareholders. - Cost of capital reduction. - Reducing monitoring costs. - Information risk, transparency and quality of details. - Capital waste
, where members of Committee 1 seek to further its mission through thoughtful consideration of accounting and disclosure concerns and pursuit of improved transparency of global financial reporting. 9 In de
promote transparency and disclosure, thereby underpinning the integrity of the market. The Principles also raise awareness of the importance of environmental and social impact among financial market
projects that contribute to environmental sustainability. The Green Bond Principles (GBP) promote integrity in the Green Bond market through guidelines that recommend transparency, disclosure and reporting
/or seek to achieve positive social outcomes. The Social Bond Principles (SBP) promote integrity in the Social Bond market through guidelines that recommend transparency, disclosure and reporting. They
▪ Transparency: need for better communication and consistent language Initial investor-CRA Disconnects SEC Classification : ใชภ้ายใน (Internal) 10 Source: PRI Policy-drivenTrend-drivenEvent-drivenType Emerging
efficiency, financial discipline, and transparency in its regulation and decision making for public interest. 3. Abolishment of SET monopoly status would create a more competitive environment, contributing to
bonds serving social and/or environmental purposes through global guidelines and recommendations that promote transparency and disclosure, thereby underpinning the integrity of the market. The Principles