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

USD115.4 million. The increase was primarily due to volume growth of 3.3% Q-o-Q and 5.6% Y-o-Y (Table 4), which was supported by an increase in capacity from Phase 3 at the new plant and an adverse effect of

production of PTA in Canada pending the restart of Apple Grove PET plant in the U.S. Earnings Analysis 1Q 2018 core EBITDA increased by 49% to $326 million year-on-year, with improvements seen across all

) (9.1%) Sales of steam (IU) 2.5 1.4 (1.1) (44.0%) Sales from Natural Gas Power Plant 422.3 668.6 246.3 58.3% Sales of electricity - FiT, base tariff and Ft 70.1 68.1 (2.0) (2.9%) FiT Premium 6.0 6.0

(IU) 1.1 0.8 1.1 37.5% - 6.5 3.3 (49.2%) Sales from Natural Gas Power Plant 507.7 657.4 884.1 34.5% 74.1% 1,396.9 2,210.1 58.2% Sales of electricity - FiT, base tariff and Ft 59.5 73.5 76.7 4.4% 28.9

%) (70.5%) 13.6 11.1 (18.4%) Sales from Natural Gas Power Plant 518.9 496.5 462.0 (6.9%) (11.0%) 1,561.3 1,429.3 (8.5%) Sales of electricity - Base tariff and Ft 25.3 25.3 24.0 (5.1%) (5.1%) 76.8 77.1 0.4

Industrial Users (IU) 1.1 1.4 1.2 (14.3%) 9.1% 4.0 3.7 (7.5%) Sales of steam (IU) 1.8 2.9 1.1 (62.1%) (38.9%) 11.1 6.5 (41.4%) Sales from Natural Gas Power Plant 462.0 466.9 507.7 8.7% 9.9% 1,429.3 1,396.9

Plant 466.9 668.6 657.4 (1.7%) 40.8% 889.2 1,326.0 49.1% Sales of electricity - FiT, base tariff and Ft 72.2 68.1 73.5 7.9% 1.8% 142.3 141.6 (0.5%) FiT Premium 6.7 6.0 6.0 - (10.4%) 12.7 12.0 (5.5%) Adder

electricity to Industrial Users (IU) 1.1 1.6 (0.5) (31.3) Sales of steam (IU) 2.5 4.9 (2.4) (49.0) Sales from Natural Gas Power Plant 422.3 470.8 (48.5) (10.3) Sales of electricity - FiT, Base tariff and Ft

Plant 668.6 657.4 884.1 832.9 (51.2) (5.8%) 1,965.2 3,043.0 1,077.8 54.8% Sales of electricity - FiT, base tariff and Ft 68.1 73.5 76.7 81.3 4.6 6.0% 275.9 299.6 23.7 8.6% FiT Premium 6.0 6.0 6.3 6.0 (0.3