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
previous year. 6. Administrative expense for the Group increased amounting to 25.43 Million Baht, accounting for 65.59% from last year because the impairment of gas depot and related assets in LPG trading
, with a registered capital of Bt100.0 million. The Company holds a 40% stake. This company operation were operate for petrol stations which located in the front area of Pichit Depot, Lampang Depot, and
gain on disposal PPE amounting to 1.09 Million Baht, LPG Depot rental income amounting to 1.16 Million Baht, as well as training service income amounting to 0.28 Million Baht. 5. Selling expense
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
Million Baht, accounting for 27.91% from last year because the impairment of gas depot and related assets in LPG trading business amounting of 22.48 Million Baht. Moreover, the Group has reclassified cost
because the following; - Impairment of gas depot and related assets in LPG trading business amounting of 22.48 Million Baht, recorded in Q1’19, as the recoverable amount of gas depot and related assets in
20.16% from same period of previous year. 2. Transportation service income decreased because there was no LPG transportation service fee to regional LPG depot from PTT Plc. since February 2017. 3