Reform Priorities in Asia: Taking Corporate Governance to a Higher Level Taking Corporate Governance to a Higher Level reform priorities in Asia 2011 REFORM PRIORITIES IN ASIA: TAKING CORPORATE

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

explanations, based on future earnings risk and primitive variables, for the implications of an earnings string. 1 While numerous studies demonstrate the positive relation between future growth and higher prices

for an increased level of production and the Company’s aggressive growth from 2018 onwards; 3) cost from trial runs and start-up of a new production line for some products, driving higher yield loss and

increased loan level and the completion of the BOI tax incentive scheme respectively. Net profit attributable to equity holders decreased Baht 181 million year-on-year, as improved earnings from core

Plc. would like to inform the financial results for the third quarter of 2018 which ended on 30 September 2018. The Company and its subsidiary reported a net profit of THB 1.39 million or earnings per

of THB 0. 024, comparing to a net profit of THB 1. 39 million or earnings per share of THB 0. 001 during the third quarter last year, a decrease of THB 27.53 million. Net profit for the first 9 months

correlated to the discount rate. In addition, a number of studies show that firms conducting better CSR practices have cheaper equity financing and higher earnings growth (e.g., Ghoul and Mishra, 2011; Harjoto

prepare for an increased level of production and the Company’s growth from 2018 onwards; 3) cost from trial runs and start-up of a new production line for some products, driving higher yield loss and cost

order to prepare for an increased level of production in the future. However, Cost of goods sold to sales decreased QoQ from 72.4% in Q2/2017 due to higher utilization and improved cost management. 9M