Main Article Content
This research article aimed to 1) study the trends of earnings quality and dividends, 2) investigate the relationship between earnings quality and dividends, and 3) examine different earnings quality and dividend classified by business size. The samples consisted of 20 companies in the Energy and Utilities business category or 120 samples, divided into, 17 large businesses and 3 medium businesses. The data were collected from annual financial statements during the years of 2013-2018. Descriptive and trends statistical analysis methods were used in this research. Hypothesis were tested by Pearson Correlation Coefficient and t-test. The results indicated that from 2013 to 2018, most companies had volatility in operating cash index and volatility in dividend yields. The result showed that the relation between earnings quality of the listed companies of energy and utilities sector in the stock exchange of Thailand and dividend yield was negative. Listed companies of the Energy and Utilities sector that had different business sizes, will had different dividends. However, the earnings quality were identical.
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