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

, Samutprakarn 10280, Thailand Tel. 66 2323 1085..96 Fax. 66 2323 9283 (Translation) 12 November 2019 Subject: Management Discussion and Analysis (MD&A) of Q3/2019, changed exceed 20% compared to the same period

total assets (ROA) increased from 0.57% to 1.68% and the return on equity (ROE) increased from 0.72% to 2.27% and earnings per share (EPS) increased from 0.35 Baht/share to 1.06 Baht/share. The efficiency

-13 -11 2 19% -8 -7 1 15% Corporate income tax 14 -2 -16 -800% 15 -1 -16 -1,600% Earnings (Loss) for the Per iod -38 -24 14 59% -22 -25 -3 -12% Non controlling interest 1 - 1 100% - - - - Net Earnings

earnings (681) million baht. 6. The details of the connected persons and of related persons : -Non- 7. The directors of the board of committee has resolved to accept this due by reasonable. 8. The nature and

434.91 242.46 125.99 213.44 96.37 Long-term Liabilities 95.03 74.59 138.58 63.99 85.79 43.55 45.83 Retained Earnings 427.91 436.51 619.34 182.83 41.88 191.43 44.74 Total Liabilities and Retained Earnings

192.45 434.91 242.46 125.99 213.44 96.37 Long-term Liabilities 95.03 74.59 138.58 63.99 85.79 43.55 45.83 Retained Earnings 427.91 436.51 619.34 182.83 41.88 191.43 44.74 Total Liabilities and Retained

Quantitative methods in accounting research A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals Sarayut Rueangsuwan Kasetsart University SEC Working Papers Forum 19th

the increase of revenue. As such , gross margin has barely changed from 29.9% to 29.6%. Administrative Expenses Administrative expenses increased by 4.7% yoy due to the adjustment of previous year’s

total liabilities amount 158.4 million baht and retained earnings (334.04) million baht. 6. The details of the connected persons and of related persons : -Non- 7. The directors of the board of committee