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

Offeror : GFPT PLC. | Date of submission of the Statement of Intention : 03/09/2002

Offeror : Hua Hin Resort Limited | Date of submission of the Statement of Intention : 24/04/2007

Offeror : THANACHART CAPITAL PUBLIC COMPANY LIMITED | Date of submission of the Statement of Intention : 15/10/2007

Offeror : STRATEGIC BEVERAGES (THAILAND) CO., LTD. | Date of submission of the Statement of Intention : 27/04/2010

Offeror : STRATEGIC BEVERAGES (THAILAND) CO., LTD. | Date of submission of the Statement of Intention : 24/05/2010

Offeror : STRATEGIC BEVERAGES (THAILAND) CO., LTD. | Date of submission of the Statement of Intention : 26/05/2010

Offeror : SS NATIONAL LOGISTIC COMPANY LIMITED | Date of submission of the Statement of Intention : 28/10/2010

Offeror : SS NATIONAL LOGISTIC COMPANY LIMITED | Date of submission of the Statement of Intention : 11/11/2010

Offeror : Thai Beverage Logistics Company Limited | Date of submission of the Statement of Intention : 14/09/2011