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

นางสาวรื่นวดี สุวรรณมงคล เลขาธิการ สำนักงานคณะกรรมการกำกับหลักทรัพย์และตลาดหลักทรัพย์ (ก.ล.ต.) เข้าร่วมงานสัมมนา “Women in Business: Why Thailand is a success story in women leadership” และกล่าว

-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

total revenue of THB 1,621 million, a decrease of 9.5% from 4Q17, contributed by decrease in revenues from the absence of Dusit Princess Korat Hotel and Other income. Earnings before Interest, Taxes

-80% Sales and service income Revenue from sales and services of the company in the second quarter of 2020 totaled 747 million baht, an increase of 41 million baht or 6% compared to the second quarter

% (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

led to a decrease in income. Revenue from Consulting Service and Implementation specialized in Brand Strategy Planning, Customer Experience Management and Digital Marketing I&I Experience Company

result of the decrease in sales whereas other income increased by 38.48% YoY. 96.90% 96.04% 95.16% 3.10% 3.96% 4.84% 2Q16 1Q17 2Q17 Sales Other income Revenue Component 67.12% 63.16% 65.67% 32.09% 36.74

% 3Q16 2Q17 3Q17 Sales Other income Revenue Component 64.35% 64.75% 63.92% 35.65% 35.25% 36.08% 3Q16 2Q17 3Q17 House brand Other brand Sale Component by Brand The decrease of 9M17 sales was attributable to

comprehensive income Revenue from hospital operations The Company booked revenue from hospital operations amounting to Baht 95.00 million and Baht 109.16 million for the three-month period ended March 31, 2017