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

Company was recorded at THB 4,762.58 million. The minor drop in shareholders’ equity of 4.42 % was mainly due to declining retained earnings as a result of the recent dividend payment in May. Financial

payables. Shareholders’ Equity As of 30 June 2019, shareholders’ equity of the Company was recorded at THB 4,828.89 million. The minor drop in shareholders’ equity of 4.77% was mainly due to declining

THB 4,821.37 million. The minor drop in shareholders’ equity of 3.24 % was mainly due to declining retained earnings as a result of the recent dividend payment in May. Financial Ratio Financial Ratio As

10% Earnings per share (THB/share) 0.59 0.54 0.05 10% 2 / 4 Consolidated financial results of 12-month ended period  Declining in sales revenue of 2019 8%, mainly are from declining in G-G contract

% Earnings per share (THB/share) 0.59 0.54 0.05 10% 2 / 4 Consolidated financial results of 12-month ended period  Declining in sales revenue of 2019 8%, mainly are from declining in G-G contract and closing

166.45 (16) -9% Earnings per share (THB/share) 0.25 0.28 (0) -11% 0.25 0.28 (0.03) 7% 2 / 4 Financial results of 3-month ended period  Comparing to result of Q1/2017, overall result of Q2/2017 were

for the year from discontinued operations. - - - - - (8) 8 100% Profit (loss) attributable to Equity holders of the Company 158 9 149 1650% 309 176 134 76% Earnings per share (THB/share) 0.26 0.02 0.25

) attributable to Equity holders of the Company 232 333 (100) -30% Earnings per share (THB/share) 0.39 0.55 (0.16) -29% 2 / 3 Consolidated financial results of 12-month ended period ● Declining in sales revenue of

holders of the Company 167 167 146 21 14% 156 156 149 7 5% Earnings per share (THB/share) 0.28 0.28 0.24 0.03 14% 0.26 0.26 0.25 0.01 5% Note: The new financial reporting standards were reflected in