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

million from the previous year, because an increase of the earnings before tax from the operating in the amount of THB 30.3 million (excluding the one-time profit) The Company and its subsidiaries have cash

margin of 19% down from the gross profit margin of 24% when compared to the same period of the previous year due to the ecomic is slow down. 3. Other Income Other income is the revenue generated from other

% (8) (8) - 0% Corporate income tax (2) (1) (1) 100% - - 0% Earnings (Loss) for the Period (19) (88) 69 -78% (51) (63) 12 -19% Sales and service income Revenue from sales and services of the company in

-138% (0) (22) 22 -98% Non controlling interest 1 1 (0) -17% - - - 0% Net Earnings (Loss) 14 (39) 53 -134% (0) (22) 22 -98% Sales and service income Revenue from sales and services of the company in the

Microsoft Word - MD&A SET Q2'2020 ENG.doc Page 1 of 2 August 10, 2020 Re: Management Discussion and Analysis for Quarter 2/2020 (June 30 ,2020) To: Director and Manager of the Stock Exchange of

4.86 Total income 7.58 16.88 Net profit (0.27) 0.99 Earnings per share (Baht) (5.55) 20.38 Book value per share (Baht) (139.56) (91.74) 7. Criteria used to determine value of compensation Total

Microsoft Word - Q3-19 MDA SET 2019 EN Page 1 of 2 November 8, 2019 Re: Management Discussion and Analysis for Quarter 3/2019 (September 30 ,2019) To: Director and Manager of the Stock Exchange of

products. In addition, the Subsidiary's business expansion was not generated revenue to cover expenses incurred (as mentioned 3.2). When consider in net profit margin has increased by 1.55 per cent from the

Microsoft Word - NMG - SET Disclosure on BoD resolutions (NML) (EN) 28 August 2018 Subject: Entering into the Transaction of Disposal of All Investments in NML Co., Ltd., a Subsidiary of the Company