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

0% Corporate income tax -17 -2 15 628% -13 -2 11 582% Earnings (Loss) for the years 34 4 30 787% 57 6 51 871% Non controlling interest 0.2 0.1 0.1 100% 0.0 0.0 0.0 0.0% Net Earnings (Loss) 34 4 30 787

) on disposal of assets, Gain(loss) on disposal of entities under common control, Gain on disposal of investment, and Employee benefits (7) Adjustments to earnings, net of tax The operating result for

entities under common control, Gain on disposal of investment, and Employee benefits (6) Adjustment to earnings, net of tax The operating result for three-month period ended December 31, 2019 The company’ s

disposal of investment, and Employee benefits (7) Adjustment to earnings, net of tax The operating result for three-month period ended September 30, 2019 The company’s profit from continuing operations for

and ฿ 88.38 million in comprehensive loss. While total operating in 2018, shows profit and comprehensive earnings at ฿ 19.00 million (same amount). The increasing of administrative expenses is due to

-13 -11 2 19% -8 -7 1 15% Corporate income tax 14 -2 -16 -800% 15 -1 -16 -1,600% Earnings (Loss) for the Per iod -38 -24 14 59% -22 -25 -3 -12% Non controlling interest 1 - 1 100% - - - - Net Earnings

the parent) of Baht 258 million and earnings per share of Baht 0.13 for 1Q2018, an increase of 14% when compared to consolidated profits (attributable to equity holders of the parent) of Baht 226

expenses (104) (182) 78 -43% (86) (144) 58 -40% Finance cost - Interest expenses (9) (13) 4 -31% (6) (9) 3 -32% Corporate income tax (2) 14 (16) -112% 0 16 (16) -99% Earnings (Loss) for the Period 15 (38) 53

from the package foods including with foods service in convenience stores and modern trade outlets. Earnings before Interest, Tax, Depreciation and Amortization (EBITDA) In the second quarter of year