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 ฿ 88.38 million in comprehensive loss. While total operating in 2018, shows profit and comprehensive earnings at ฿ 19.00 million (same amount). The increasing of administrative expenses is due to
line with higher sales volumes. Administrative expense increased mainly as a result of higher staff costs due to a higher headcount, a new minimum wage adjustment and annual salary increases from the
minimum wage adjustment and annual salary increases and an accrual of higher bonus payment for a better plant performance. Net Profit The Group reported a consolidated net profit of Bt612.4 million in 3Q17
investment interest. 3. Cost of service decreased 7,592,861 baht compared to the same period of the last year mainly from the decrease of personnel costs such as salary and incentive. 4. Administration
-oriented features, for example, automatic contribution increase in line with salary or wage raise, employees? choices based on risk appetites and lifepath or target date investment policies that are adjusted
% 6.03 Earnings before interest, taxes, depreciation 63.24 42.07 50.32 Earnings before interest, taxes, depreciation margin 16.82% 13.25% 3.57 Net profit for the period 47.13 29.06 62.18 Net profit margin
Total revenues 375.89 317.58 18.36 Net profit margin 57.61% 60.53% 2.92 Selling Administrative expenses 156.73 151.58 3.40 Selling Administrative expenses margin 41.70% 47.73% 6.03 Earnings before
material cost, salary and benefits of the employees, electricity and gas expenses and repair and maintenance expenses. Cost of services was Baht 98.49 million, which increased from the same period of