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

Digital asset business operators have expanded their business to cover services related to the use of digital assets as a means of payment for goods and services. Some have solicited businesses by

of Baht 51.38 million or 7.84% when compared with the same period in 2016. Such increase in the revenue from sales was due to an increase in sales volume of Seasoning and Dipping Sauce products. Income

. Income Statement ( million Baht) 3Q17 2Q18 3Q18 %YoY %QoQ 9M17 9M18 %YoY Revenue from sale of goods 224.58 263.47 301.01 34.03% 14.25% 706.68 832.64 17.82% Cost of sale of goods (155.85) (164.79) (183.06

Determining Additionally Referred Underlying of a Derivatives in Type of Goods and Variables

ended 30 June 2018 (2nd quarter of 2018) as follows: Unit :Million Baht Q2/17 Q1/18 Q2/18 Change +/(-) QoQ % YoY % Net Revenue 201.20 206.12 251.20 45.08 21.87 50.00 24.85 Cost of Goods Sold 183.37 180.77

Three Month period ended 30 June 2018 (2nd quarter of 2018) as follows: Unit :Million Baht Q2/17 Q1/18 Q2/18 Change +/(-) QoQ % YoY % Net Revenue 201.20 206.12 251.20 45.08 21.87 50.00 24.85 Cost of Goods

Cost of Goods Sold 194.11 204.16 217.04 12.88 6.31 22.93 11.81 Gross Margin 18.39 47.04 54.53 7.49 15.92 36.14 196.47 Admin Expenses 10.24 26.47 26.92 0.45 1.70 16.68 162.99 Selling Expenses 2.99 11.70

compared with net loss of Baht 4.6 million in the same quarter last year. Earnings per share was Baht 1.27. In the nine-month period, the Company reported consolidated revenues of Baht 1,414.7 million