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
48.24% of total assets respectively. For the first 3 months of 2020, legal reserve equal to 4.24 THB mn and unappropriated retained earnings equal to - 2. 39 THB mn. The main reason that retained earnings
investments in joint venture and retained earnings. 3. AIS has been in a partnership with TOT since end-2016 to work on three separate deals to co-utilize assets consisting of 2100MHz spectrum, towers, and 2G
based on consolidated earnings and subjected to the availability of retained earnings on the separate financial statements. In all cases, dividend payment shall depend on cash flow, investment plan
% due to higher interest-bearing debt of Bt108,500mn, compared to Bt98,100mn in Dec-16. Total equity decreased by 1.9% to Bt41,893mn from softer retained earnings. Excluding 900MHz and 1800MHz spectrum
consolidated earnings and subjected to the availability of retained earnings on the separate financial statements. In all cases, dividend payment shall depend on cash flow, investment plan including any other
a year and is based on consolidated earnings and subjected to the availability of retained earnings on the separate financial statements. In all cases, dividend payment shall depend on cash flow
subjected to the availability of retained earnings on the separate financial statements. In all cases, dividend payment shall depend on cash flow, investment plan including any other future obligations of the
dividend payment shall still be made twice a year and is based on consolidated earnings and subjected to the availability of retained earnings on the separate financial statements. In all cases, dividend