firms and the audit work quality of listed companies.Senior Assistant Secretary-General Prakid Punyashthiti said: ?The overall results of the second-cycle inspection show continued improvement in the work

issuance and offering of debt securities. Key areas of discussion encompassed the enhancement of information disclosure to investors, with a specific emphasis on augmenting speed, clarity, timeliness, and

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

broadband business focused on quality of subscription and ARPU improvement. We witnessed a decent take up on network utilization in the key cities, supported by the active sale forces and promotions. In 1Q17

1 2Q19 MD&A Advanced Info Service Plc. Executive Summary Competition in mobile saw an improvement In 2Q19 the price competition in mobile industry had improved with fixed speed unlimited data pricing

enterprise market in the medium term. Cost management has resulted in profitability improvement. Excluding payment to TOT, cash cost of service and SG&A continued to be stabilized, -4.8% YoY and +2.2% QoQ, due

through more effective sales and distribution channels, while remaining competitive in fibre pricing. We expect investment in fixed broadband of around Bt5bn this year. Continue to grow with improvement in

was Bt33,962mn, increasing 2. 5% YoY and 0. 8% QoQ, against the mid- single digit growth FY19 guidance. EBITDA stood at Bt18,906mn, flat YoY but increasing 4.6% QoQ following revenue improvement and

debt repayment of Bt9.3bn in the quarter. Profit In 1Q18, AIS reported Bt18,905mn of EBITDA, increasing 9% YoY and 2.4% QoQ, following operational improvement. This implied a reported EBITDA margin of

mobile ARPU improvement as well as an increasing number of fixed broadband customers. Sales revenue was Bt7,488mn, a decrease 9.9% YoY from softened competition but rose 49% QoQ due to seasonality. Sales