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

influence on the applicant’s giving of opinions are not employee or worker of the company or its subsidiaries for which the applicant is the auditor; 5. The audit firm does not provide bookkeeping or any

second quarter, the worker fluctuation caused the unrealized loss from investment in listed securities, but the Company still received higher dividend compared to the previous year.  The Company

investment results. Climate change, water scarcity, community conflicts, resource depletion, supply chain breakdowns, worker well-being and economic inequality, coupled with instantaneous communication, can

written with an approval of Board or Executive Board of securities company. Clause 5. Securities company shall prescribe a measure protecting internal data access between organization and worker of

. Clause 5. Securities company shall prescribe a measure protecting internal data access between organization and worker of securities company’s. Such measure shall, at least, having measurement protecting

both Thai and foreign worker employment rate as well as the slow-down of other related industries. This quarter economy was also affected by tropical storms and flash flood in some upcountry areas. The

(primarily insurance) dominate savings portfolios throughout working years, with mutual funds being relevant only for high-income workers 1 An average Thai worker can expect their tax-advantaged savings to

or possessed the inside information under Section 242: (1) director, executive or controlling person of a securities issuing company; (2) employee or worker of a securities issuing company who holds a

the independence and objectivity of credit rating operations; Transparency and timeliness of ratings disclosure CRAs should make disclosure and transparency an objective of their ratings activities; and