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

Mrs. Pornanong Budsaratragoon, SEC Secretary-General, received an award plaque on behalf of the SEC, in recognition of the organization’s contribution to the network of support for children under

postponement or temporary suspension of PVD contribution to employees or employers who are affected by the COVID-19 spread. This measure aims to lessen the expense burdens and prevent PVD cancellation by

– December) historically generates higher revenue and earnings contribution to VGI Group, the mourning period is expected to impact the digital media segment by approximately 1 month in 3Q 2017/18. This impact

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

Quarter 2018 MD&A 1 Indorama Ventures Public Company Ltd Management Discussion and Analysis 3rd Quarter 2018 Milestone Revenues and Earnings, Structural Improvements, Enhanced Portfolio and Geographic Reach

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

decreased 44.5% y-on-y in 2019 to Baht 101 million and 51.0% y-on-y in Q4’2019 to Baht 24 million, primarily due to 1) change in accounting method for BGYSP earnings contribution from equity method to

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