The Impacts of Corporate Governance Mechanisms on Earnings Management of Companies Listed on The Stock Exchange of Thailand

Main Article Content

Piyanat Thunputtadom
Suree Bosakoranut

Abstract

The purpose of this study is to examine the impact of corporate governance and earnings management of listed companies on the stock exchange of Thailand. The quantitative research methods were used in this research. The empirical research samples are listed companies from the stock exchange of Thailand during 2012-2016, excluding all the firms in financial institution sectors, fund sectors and rehabs sectors, and totaling 1,665 firms – year observations and the results are analyzed by multiple regressions analysis.


The research findings 1) shown that impacts of corporate governance mechanisms are directly related to board size, CEO duality and board meeting are insignificant but board Independence to enhance the significant negative impacts on earnings management (β2 = -0.049, p < 0.10).

Article Details

How to Cite
Thunputtadom, P., & Bosakoranut, S. (2018). The Impacts of Corporate Governance Mechanisms on Earnings Management of Companies Listed on The Stock Exchange of Thailand. Ph.D. In Social Sciences Journal, 8(S), 104–119. Retrieved from https://so05.tci-thaijo.org/index.php/phdssj/article/view/135827
Section
Research Article

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