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
in material matters and the SEC had called for clarifications several times.* Later, EARTH hired two more Indonesian appraisers and disclosed the appropriate values of both coal mines at
facts confirmed by Zipmex Thailand. Therefore, it is considered that Zipmex Thailand deceived by presenting false statements and concealing facts that should have been disclosed to its clients, which led
, which would show a decline in the net earnings. Eng disclosed such inside information to Supanee Sukapantawon, her sister. Eng also aided and abetted Supanee in selling 10,263,300 ICHI shares during 23
Stark Corporation Public Company Limited During 13 December 2022 to 30 January 2023, Stark Corporation Public Company Limited ("STARK") disclosed information through the SET Electronic
lacked retained earnings or sufficient liquidity to carry out the share repurchase project as disclosed. Such act was deemed a dissemination of false information or details that could materially mislead
been fully utilized. Furthermore, STARK lacked retained earnings or sufficient liquidity to carry out the share repurchase project as disclosed. Such act was deemed a dissemination of false information
. Furthermore, STARK lacked retained earnings or sufficient liquidity to carry out the share repurchase project as disclosed. Such act was deemed a dissemination of false information or details that could
director and chief advisor to the executive board before it was disclosed to the public. The Q3/2015 operating results showed the net earnings of 14.25 million baht, which was a significant increase compared