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
was amounted to Bt939.9 million, a decrease of Bt110.7 million or 10.5%(y-o-y) and equivalent to earnings per share of Bt1.47. The net profit margin was of 24. 5%. Thus approximately 97% of the Net
, or 55.6%(y-o-y) and equivalent to earnings per share of Bt0.24. The net profit margin was 17.7%. 2. Report and Analysis of Financial Status According to Financial Reporting Standard No. 16 (TFRS 16
Company in Q3/2019 amounted to Bt255.7 million, a decrease of Bt48.9 million or 16.1%(y-o-y) and equivalent to earnings per share of Bt0.40. And in the nine months of the year 2019, the Group had net profit
attributable to the Equity of the Company in Q2/2019 amounted to Bt176.1 million, a decrease of Bt66.2 million or 27.3%(y-o-y) and equivalent to earnings per share of Bt0.28. And in the first six months of the
. Shareholders’ Equity The Company’s shareholders’ equity as of 30 June 2017 total THB 347.4 mn, an increase THB 32.1 mn or equivalent to 10.2% of retained earnings. Please be informed accordingly, Yours Sincerely
collection efficiency. Presently, there is an increase of the average of credit limit per case equivalent to 65.5% compared to the end of year 2017 (average from 18,380 baht to 30,423 baht). It’s also enhanced
was in the amount of 187.2 million baht, equivalent to -6.0%. The Earnings per Share was equaled to -0.16. It was due to the loss of its subsidiaries where engaged in Loan business and the loss sharing
- Interest expenses -8 -8 0 0% -5 -5 0 0% Corporate income tax -14 -14 0 0% -13 -13 0 0% Earnings (Loss) for the Period 78 41 37 89% 86 47 39 83% Non controlling interest 1 -1 2 200% 0 0 0 0% Net Earnings
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