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

amounting to Baht 28.45 million or 39.39 % because of the follow main reasons. 1.Revenue from hospital operations increased by Baht 106.76 million or 16.72 % due to revenue from general patient increased. And

% because of the follow main reasons. 1. Revenue from hospital operations increased by Baht 52.43 million or 8.94 % due to in Q3/2018 the revenue from general patient increased. 2. Cost of hospital operations

from hospital operations decreased by Baht 2.31 million or 0.39% due to in q3/2016 subsidiaries received the revenue from Social security scheme while in q3/2017 the revenue from general patient

also increased by 2 0 .8 %. The number of both in-patient and out-paient were increased by 16.3%, also, revenue from out- patient and in-patient were increased by 14.7% and 31.5%. Cost of medical

reasons: Unit: Million Baht - The General Patient revenue for Q1/2019 were Baht 1,396.6 million which increased from Q1/2018 by Baht 192.3 million or 16.0% as a result of constantly growing of the existing

amounting to Baht 25.47 million or 56.44 % because of the follow main reasons. 1.Revenue from hospital operations increased by Baht 31.06 million or 5.58 % due to in Q1/2019 the revenue from general patient

: Unit: Million Baht Revenue Structure Q2/2019 Q2/2018 Change General Patient Revenue 1,384.2 1,284.6 99.6 7.8% Social Security Scheme Revenue 752.8 633.3 119.5 18.9% Other Revenue 30.0 27.3 2.7 9.9% Total

amounting to Baht 38.48 million or 827.56 % because of the follow main reasons. 1.Revenue from hospital operations increased by Baht 7.98 million or 1.47 % due to in Q2/2019 the revenue from general patient

recognized to match the actual revenue. In addition,the company has terminated its contractual partnership with the National Health Security Office .Meanwhile the revenue from general patient increased. 2