The Relationship between Risk Management Disclosures and Earnings Management: A Case Study of Listed Companies in the Stock Exchange of Thailand

Main Article Content

Nittikorn Suwansin
Tippawan Sawasdee
Muttanachai Suttipun

Abstract

This study’s objectives are to investigate the risk management disclosures and to test the relationship between the risk management disclosures and earnings management. By quota and simple random sampling, sample is 235 listed companies in the Stock Exchange of Thailand. The risk management disclosures and earnings management are collected from either annual reports or 56-1 reports in 2015. Descriptive analysis and multiple regression are used to analysis the data. As the results, the average level of risk management disclosures of listed companies is in good level. The most common disclosures of risk management are corporate internal environment and monitoring categories, while the category of event identification is the less common disclosure. To test the relationship between the level of risk management disclosures and earning management, this study finds that risk response and size of company have negative correlation with earnings management.

Article Details

How to Cite
Suwansin, N., Sawasdee, T., & Suttipun, M. (2019). The Relationship between Risk Management Disclosures and Earnings Management: A Case Study of Listed Companies in the Stock Exchange of Thailand. Journal of Management Science Chiangrai Rajabhat University, 14(1), 72–93. Retrieved from https://so03.tci-thaijo.org/index.php/jmscrru/article/view/122801
Section
Research Articles
Author Biographies

Nittikorn Suwansin

M.B.A. (Finance) National Institute of Development Administration (2009), Currently a Lecturer in
Accounting, Faculty of Management Sciences, Prince of Songkla University.

Tippawan Sawasdee

M.Acc. Faculty of Management Sciences, Prince of Songkla University (2017).

Muttanachai Suttipun

Ph.D. (Accounting and Finance) University of Newcastle (2012), Currently a Lecturer in Accounting,
Faculty of Management Sciences, Prince of Songkla University.

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