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
obligation Adjustment to retained earnings Adjustment to expense current period 2016, Q1+Q2 Adjustment to expense current period 2016, Q3+Q4 Patkol public company limited 101.25 204.54 103.3 92.62 5.34 5.34
their platforms). Despite making these earnings, the expense totaled to 30.542 million Baht, resulting in a loss of 19.373 million Baht. With respect to income from Social Portal Media Platform, such
platforms). Despite making these earnings, the expense totaled to 25.69 million Baht, resulting in a loss of 16.08 million Baht. With respect to income from Social Portal Media Platform, such income has not
consolidated their platforms). Despite making these earnings, the expense totaled to 25.69 million บมจ.0107537002109 Page 6 of 9 บริษทั ดีมีเตอร ์คอรป์อเรชัน่ จ ำกดั (มหำชน) Demeter Corporation Public Company
due to the increase of other income and administrative expense. Earnings before Interest, Corporate Income Tax, Depreciation and Amortization (EBITDA) EBITDA in 4Q19 was Baht 472 million, increased by
and administrative expense. Earnings before Interest, Corporate Income Tax, Depreciation and Amortization (EBITDA) EBITDA in 4Q19 was Baht 472 million, increased by 53.7% yoy and Baht 1,374 million
9M/17 755 868 901 2,499 2,594 Rayong Central Utilities Plant Performance (Unit: THB Million) Gross Profit Cost of Sales and ServiceRevenue Gross Profit Management Discussion & Analysis (MD&A) Q3/2017
ประกอบ การบริษัท 3,186 3,394 3,490 2,409 2,493 2,529 Q4/16 Q3/17 Q4/17 13,263 13,183 9,987 9,628 2559 2560 Rayong Central Utility Plants Performance (THB Million) Revenue Gross Profit Cost of Sales and