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

for BGYSP earnings contribution from equity method to consolidation method after raising stake from 49% to 100% in Q3’2018 and 2) lower profits at our associate namely ABPIF. • Share of profit from

) change in accounting method for BGYSP earnings contribution from equity method to consolidation method after raising stake from 49% to 100% in Q3’2018 and 2) lower profits at our associate and our joint

30 million in Q1’2019), primarily due to 1) change in accounting method for BGYSP earnings contribution from equity method to consolidation method after raising stake from 49% to 100% in Q3’2018 and 2

that to owners rose by 20.8% to Baht 2,331 million. Normalised net profit (NNP) and that to owners were Baht 3,658 million and Baht 2,161 million respectively. Full earnings contributions from these new

financing fee write- off from refinancing in the amount of Baht 9 million in May 2019 and 2) change in accounting method for BGYSP earnings contribution from equity method to consolidation method after

6M’2019 to Baht 51 million, primarily due to 1) change in accounting method for BGYSP earnings contribution from equity method to consolidation method after raising stake from 49% to 100% in Q3’2018, 2

Discussion and Analysis for the period 3 months September 30, 2017. as follows:- Million Baht By Consolidation method The Company Q3/2017 Q3/2016 Q3 Different Q3/2017 Q3/2016 Q3 Different Sales and service

December 2019, compared to the same period of the previous year as follows Company performance For the period ended December 31, 2019 Million Baht Consolidation method The Company 2019 2018 Different 2019

profit at 3 million. By order of the operating results for the 1st quarter of 2019 and year 2018 are summarized below. Million Baht Consolidation method The Company Q1/2019 Q1/2018 Different Q1/2019 Q1