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

growth and reduced future risk. Yet, because firms cannot continue to grow in perpetuity, the predictive balance of an earnings string may shift in the direction of risk rather than growth as the string

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% Change QoQ Sales and service income Change YoY Sales and service income (included revenue from finance lease under a Power Purchase Agreement) increase 6.2% QoQ from Baht 1,467.7 million to Baht 1,559.1

QoQ Sales and service income Change YoY Sales and service income for 2020 compared to 2019 increase by 0.7% YoY from Baht 4,950.6 million to Baht 4,987.6 million. The increase of Baht 37.0 million

million baht 4,929 5,516 6,714 %net profit change of (%) (10.65%) (17.84%) 12.97% Net profit margin (%) 10.00% 11.77% 14.30% Net profit to total revenues (%) 9.78% 11.58% 13.99% Efficiency Ratios Return on

Waste Power Plant 61.7 65.2 3.5 5.7% Solar Engergy Power Plant 1.9 2.9 1.0 52.6% Gross Profit by Segment 439.4 471.6 32.2 7.3% Gross Profit Change Q1-2021 Q1-2022 Change Percent Percent Biomass Power

วันที่ 15 ตุลาคม 2545 1 NO. (SUTHA-SET) 016/2019/EN 14 August 2019 Subject : Clarification of Q2/2019 the total revenues and the Net profit change more than 20% To : The President of the Stock

) (2.4%) Gross Profit Change YoYChange QoQ Q1-2022 Q2-2022 Q3-2022 Q4-2022 Change 2021 2022 Change Percent Percent Percent Percent QoQ Percent Percent YoY Biomass Power Plant 31.6 30.4 29.0 28.1 (0.9) 33.3

Promotion Operation Review ... 1 The effect of natural disaster on earnings management Supavinee Jevasuwan Kasetsart University SEC Working Papers Forum 19th August 2015 2 Research Question 3