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

European fixed income – trends and analysis SEC Classification : ใชภ้ายใน (Internal) - R E S P O N S I B L E I N V E S T M E N T - ESG Incorporation & Investment Strategies in Fixed Income Carmen

; Aerts & Zhang, 2014) 5 Patterns of Earnings Management • Income minimization/ Taking a big bath - during periods of high profitability - during the crisis (Kousenidis et al. , 2013) - to avoid political

A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals* Sarayut Rueangsuwan † Kasetsart University, Thailand August 2015 Abstract Prior literature on meeting or beating

, attributed to 4% growth of Chemical distribution business which rose from 257.5 mil. baht to 267.0 mil. baht whereas Commission income dropped 2.6 mil. baht. Income from Property rental plunged by 20% from

% Corporate income tax -1 -2 1 -21% 0 0 0 -0% Earnings (Loss) for the Period -88 3 -91 3,259% -63 -6 -57 904% Non controlling interest -1 0 -1 782% 0 0 0 0% Net Earnings (Loss) -87 3 -90 3,327% -63 -6 -57 904

income tax -8 -10 2 -20% -7 -8 1 -13% Earnings (Loss) for the Period -50 39 -89 -228% -29 37 -66 -178% Non controlling interest - 1 -1 -100% - - - - Net Earnings (Loss) -50 38 -88 -232% -29 37 -66 -178

Sir, Please find below the additional information in supportive of our financial statements ended June 30, 2018. Performance for the three-month period ended June 30, 2018 - Sales income increased 4.8

: The Company had profit for the 2nd quarter ended June 30, 2020 in the amount of Baht 6.83 million (earnings per share of Baht 0.68), compared to the same quarter of last year which had profit of Baht

expenses (104) (182) 78 -43% (86) (144) 58 -40% Finance cost - Interest expenses (9) (13) 4 -31% (6) (9) 3 -32% Corporate income tax (2) 14 (16) -112% 0 16 (16) -99% Earnings (Loss) for the Period 15 (38) 53