The Relationship between accounting expertise of management and earnings management in Nong Khaem District

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บทความที่ 7
Published: Nov 27, 2018
DOI: https://doi.org/10.14456/jmsnpru.2017.7
Keywords:
accounting expertise of management earnings management

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Wannapha Suphrasert
Chulawadi Suphachokniran
Natthanit Chanitthikun

Abstract

                This research aims to study the relationship between accounting expertise of management and earnings management in Nong Khaem District. The researcher collected data from 386 account executives in Nongkham district,use correlation analysis with LISREL version 8.52, The results showed that the relationship between accounting expertise of management and earnings management in Nong Khaem District was high (F = 0.77). Accounting expertise Weight gain comes from The most observed variant in Qualification    (l = 0.59)  While profit management is gaining weight, the factor comes from The most noticeable variant in terms of investment decisions is flexibility (l = 0.59) . And start accounting in the period that creates the best image for the business (l = 0.59).


Article history : Accepted 16 February 2017
                              SIMILARITY INDEX = 0.00

Article Details

How to Cite
Suphrasert, W. ., Suphachokniran, C. . ., & Chanitthikun, N. . (2018). The Relationship between accounting expertise of management and earnings management in Nong Khaem District. Journal of Management Science Nakhon Pathom Rajabhat University, 4(1), 74–83. https://doi.org/10.14456/jmsnpru.2017.7
Issue
Vol. 4 No. 1 (2017): January - June 2017
Section
Research Articles

The views and opinions of the article appearing in this journal are those of the author. It is not considered a view and responsibility of the editorial staff.

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