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
agreed or conspired on creating the false appearance of the price and volume of ACD shares by continuously transacted in the shares pushing it to the higher price. This actions misled the general public
strategic integration. Our diversified portfolio provides an earnings mix that combines the higher-volume Necessities (80% of 2Q 2018 LTM volume), now with improving margins, and stable-margins HVA business
integration of acquired businesses, the start of earning recovery in our high-volume Necessities business and our stable but higher-margin HVA business. We delivered record earnings and cash flows and expect
production volume and higher overall earnings as assets acquired in 2018 and the consolidations of 2018/19 were successfully integrated. These include acquisitions of PTA Portugal, PET (Egypt and Brazil), and
benefitted from higher production volume and higher overall earnings as assets acquired in 2018 and the consolidations of 2018/19 were successfully integrated. These include acquisitions of PTA Portugal, PET
months of a year can have significant effects on business volume and earnings. Seasonality affects some lines of the Group's business. For example, in the Fragrance & Beauty division, a significant
11.49 Total Revenues 1,765.11 1,947.37 Selling & Administrative Expenses 115.05 120.12 Finance Costs 23.44 20.98 Net Profit 10.37 9.12 Earnings per share (Baht) 0.026 0.023 The company will explain the
1,947.37 2,097.62 Selling & Administrative Expense 120.12 127.83 Finance Costs 20.98 24.24 Net Profit 9.12 101.40 Earnings per share (Baht) 0.02 0.25 The company will explain the cause of change as follow: 1
from greater sales volume across all products because of major plant turnaround in Q2 2018. The overall selling price decreased, especially for Caustic Soda due to the fall of its market price trend and