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
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
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
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
30 million in Q1’2019), 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 and 2
the method for calculating such earnings and loss, such benefits or returns; (3) risks arsing from entering into derivatives contracts, risk factors and scope of damage in the worst case scenerio of the
derivatives; (2) benefits or returns to be received by the client from entering into a derivatives contract, potential earnings or loss, including details of the method for calculating such earnings and loss