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

sales are as follows: Incomes January – September 2018 January – September 2017 Increase(Decrease) Mimmion Baht Percent 1. retailers and wholesalers. 67.11 64.12 2.99 4.66 2. modern retailers and

marketing policy by adjusting its selling price. Which is divided into sales groups as detailed as follows: Incomes January – June 2017 January – June 2016 Increase(Decrease) Mimmion Baht Percent 1. retailers

customer base in 2017, resulting in an increase in revenue from sales and services in 2018, as detailed below. Incomes Jan – Mar 2018 Jan - Mar 2017 Increase (Decrease) Mimmion Baht Percent 1. retailers and

outstanding inventories. The sales are as follows. Incomes January – September 2017 January – September 2016 Increase(Decrease) Mimmion Baht Percent 1. retailers and wholesalers. 64.12 77.62 (13.50) (17.40) 2

company adjusted its policy to enhance the marketing goals. sales and service, as follows. Incomes January – June 2017 January – June 2016 Increase(Decrease) Mimmion Baht Percent 1. retailers and

Jan – Dec 2017 Jan - Dec 2016 Increase (Decrease) Mimmion Baht Percent 1. retailers and wholesalers. 86.73 96.75 (10.02) (10.36) 2. modern retailers and department stores. 149.29 167.50 (18.21) (10.87

2017 Jan - Dec 2016 Increase (Decrease) Mimmion Baht Percent 1. retailers and wholesalers. 86.73 96.75 (10.02) (10.36) 2. modern retailers and department stores. 149.29 167.50 (18.21) (10.87) 3

stores. The sales are as follows. Incomes January – June 2018 January – June 2017 Increase(Decrease) Mimmion Baht Percent 1. retailers and wholesalers. 43.53 42.67 0.86 2.02 2. modern retailers and

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