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

hired by the company, it has resulted as a total amount of ฿ 153.63 million, which makes an income statement of ฿ 90.84 million and a comprehensive income statement of ฿ 62.80 million. Please be informed

27th February 2019, Management Discussion and Analysis Attention: President of the Stock Exchange of Thailand, Eason Paint Public Company Limited (EASON) reported the Statement of Comprehensive

14th May 2019, Management Discussion and Analysis Attention: President of the Stock Exchange of Thailand, Eason Paint Public Company Limited (EASON) reported the Statement of Comprehensive Income as

Method in amount of Bath 388.83 million. STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2015 Unit: Million Baht Consolidated 2016 2015(New Adjustment) Increase (Decrease) Percent Revenue

14th August 2018, Management Discussion and Analysis Attention: President of the Stock Exchange of Thailand, Eason Paint Public Company Limited (EASON) reported the Statement of Comprehensive Income

14th November 2018, Management Discussion and Analysis Attention: President of the Stock Exchange of Thailand, Eason Paint Public Company Limited (EASON) reported the Statement of Comprehensive

(1.13) 169.56 (100.66) Total comprehensive income for the year 23.33 235.54 (90.09) Basic earnings per share (Baht) 1.15 3.09 (62.93) Gain from foreign exchange Gain from foreign exchange hedging was

& Administrative Expenses 222.36 200.40 21.96 10.96% Finance Cost 83.41 66.17 17.24 26.05% EBT 158.75 119.54 39.22 32.81% Tax 22.25 24.37 (2.12) (8.71%) Total Comprehensive Income 136.51 95.40 41.11 43.09% The

% Total Comprehensive Income 36.65 13.29 23.36 175.71% 143.05 72.06 70.99 98.52% The operating results of the consolidated financial statement for the third quarter period ended September 30, 2018, resulted