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

false statement/ Dissenimation of false or misleading information 1 5 5,000,000.00 - 153,310.00 - - Market manipulation 3 6 83,000,000.00 131,227.00 48,638.00 2 15 Insider trading / Disclose inside

Operator หรือ ตัวแทน (“local representative”) ซ่ึงเป็น ผู้ยื่นค าขอตรวจสอบลักษณะหนว่ยของ ASEAN CIS ในประเทศไทย (“ผู้ยื่นค าขอฯ”) จะต้องระบจุ านวนเงนิทีจ่ะ เสนอขายในประเทศไทยเป็นสกลุเงินบาท และระบุช่ือ ผู้รับ

of the Thai economy and capital market. Local investors were active as the international investors were net buyers of shares. Equally important, such confidence and trust can be attributed in large

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of 2009. Amid local and international fluctuations came the official launch of the Capital Market Development Master Plan 2010-2014 as approved by the Cabinet on November 10, 2009. The Master Plan

available at the office of the derivatives business operator for public access and also be published in at least one local daily newspaper in accordance with the rules specified in the notification of the SEC

economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large. (WBCSD Stakeholder Dialogue on CSR, The Netherlands, Sept

changing international accounting principles. In developing market infrastructure to enhance local players' competitiveness on the global arena, the SEC encouraged securities companies to initiate novel

funding source as well as an attractive investment for both local and foreign investors, but also all problems in the capital market will be solved and all inappropriate conducts will be stamped out. Last