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

1,242.3 1,286.0 3.5% 3.2% 3,707.4 3,744.9 1.0% Change Sales and service income Sales and service income increase 3.5% QoQ from Baht 1,242.3 million to Baht 1,286.0 million. The increase of Baht 43.7 million

income 1,249.0 1,216.6 1,242.3 2.1% (0.5%) 2,461.8 2,458.9 (0.1%) Change Sales and service income Sales and service income increase 2.1% QoQ from Baht 1,216.6 million to Baht 1,242.3 million. The increase

baht which increased from the same period last year 1.75 million baht or 152.17% because the company had other income increase from the rent of tractor-trailer and container in total amount of

/2019 mainly are from serverance package to staffs from both who entered Mutual Separated program and from closing businesses. • Net profit increase are from, increasing in sales, increase in dividend

under construction. When the hemodialysis solution A and B was ready for sell in July 2017 (as shown in the table below), GWM gradually gained more revenue as a result and reach a profit increase of 11.56

policy regarding COVID 19, by temporary closing Shopping Centre. • 6-month period ended June profit increase 37% are results of business adjustment, cost control and some business cancellation. Financial

, 2016 of 8 6 2 . 2 8 million baht. Of shareholders Increase caused by The company has a net profit. Increase shareholders' equity. Please be informed accordingly. Yours sincerely, (Miss Poramaporn

net profit increase. The Company’s Interest Bearing Debt to Equity Ratio was 1.08 times decreased from the ending of 2018 which equal to 1.14 times. Looking Forward The performance of the Company is in

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