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

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

in line with the Issuer’s public targets: - By 2030, CHANEL aims to halve carbon emissions from its own operations (such as manufacturing sites, boutiques and offices) compared with the base year 2018

programs/checklists and describe any such changes or updates. If no, how does the firm carry out inspection to evaluate its compliance with its policies and procedures, and TSQM A5 To promote timeliness and

boutiques that rely heavily on tourists as their clientele. Other events likely to reduce the number of tourists, such as geopolitical instability and insecurity (e.g., terrorist attacks) and weakening of the

technical competence in fast-changing areas? 3 How do partners deal with meeting various different targets e.g. clients / new work gained, fee income, recovery rates, debt recovery (including timeliness

areas? 4 How do partners deal with meeting various different targets e.g. clients / new work gained, fee income, recovery rates, debt recovery (including timeliness) – how are recovery rates set? And how

% by 2030 (compared with a 2018 base year) – equivalent to 40% per unit sold. By 2030, CHANEL aims to halve carbon emissions from its own operations (such as manufacturing sites, boutiques and offices

the independence and objectivity of credit rating operations; Transparency and timeliness of ratings disclosure CRAs should make disclosure and transparency an objective of their ratings activities; and

expressed or implied by such forward- looking statements. Please note that the company and executives/staff do not control and cannot guarantee the relevance, timeliness, or accuracy of these statements