A STUDY OF THE FACTORS AFFECTING TO MOTIVATION IN EARNINGS MANAGEMENT IN THAILAND STOCK EXCHANGE

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ปิยะณัฐ ถุนพุทธดม
ภัทรภร กินิพันธ์
สัมฤทธิ์ ศิริคะเณรัตน์

Abstract

This research aimed to study of the factors affecting to motivation in  earnings management  in Thailand Stock Exchange. Research methodologies used within this study is qualitative research. In the quantitative method research adopted by using multiple regression analysis. The samples were listed companies in the Stock Exchange of Thailand during 2012-2016 consisted of 1,665 firm-year observations. Some of the factors that affect earnings management motivation used in this study is a firm’s growth, profitability (ROA) ,free cash flow, leverage and firm size and  earnings management  using discretionary accruals by the Yoon et al. (2006) model measurement. The research findings were 1) cash flow have negative while has profitability (ROA)  positive and significant effect on earning management 2) firm’s growth and firm size have positive while  leverage negative but not significant effect on earnings management.

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บทความวิจัย

References

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