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

juristic offenders in eight cases and the total remittance of more than 50 million baht as public revenue.  Mr. Somchai Pongpattanasin, SEC Assistant Secretary?General in charge of the Enforcement Division

disposed in late 2017. However, the revenue of Hotel Management was improved. Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA) was THB 144 million, representing 131.4% growth yoy

– December) historically generates higher revenue and earnings contribution to VGI Group, the mourning period is expected to impact the digital media segment by approximately 1 month in 3Q 2017/18. This impact

margin will continue to be influenced by several factors such as 1) an increasingly diversified revenue and earnings base, 2) the inclusion of newly acquired companies such as Kerry Express and Trans.Ad

capex and investments in progress that are not generating revenue and earnings as on date given Figure 7: Repayment Schedule of Long Term Debt 1 Includes various projects underway which are not yet

Debts with fixed interest % 62% 49% Credit Rating by TRIS AA- AA- 1 Net debt after debt for capex and investments in progress that are not generating revenue and earnings as on date given. Figure 1

fixed interest % 73% 62% Credit Rating by TRIS AA- AA- 1 Net debt after debt for capex and investments in progress that are not generating revenue and earnings as on date given. Figure 1 :Repayment

fixed interest % 71% 62% Credit Rating by TRIS AA- AA- 1 Net debt after debt for capex and investments in progress that are not generating revenue and earnings as on date given. Figure 1 :Repayment

after debt for capex and investments in progress that are not generating revenue and earnings as on date given. Figure 1 :Repayment Schedule of Long Term Debt 1 Includes various projects underway which