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

creation. Responsible investment requires high standards of transparency, probity and care on the part of institutions, which may be met by adhering to these Principles. The standards set out here are

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

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

attract investment. These companies are increasingly aware that a commitment to good corporate governance (including well-defined shareholder rights, high levels of transparency and disclosure, robust

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

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

. • 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

Effectiveness The chair is responsible for leadership of the board and ensuring its effectiveness. The chair should ensure a culture of openness and constructive debate that allows a range of views to be