THE CHARACTERISTICS OF TOP MANAGMENT AND FIRM’S EARNINGS MANAGEMENT: THE EVIDENCE FORM THAILAND
This study investigates the association between Top Management Team (TMT) characteristics and Earnings Management (EM) by examining 1,855 observations of Thai-firm listed in period of 2013–2017. This study employs Modified Jones model (1991) and Roychowdhury (2006) to measure accruals and real activ...
| Principais autores: | , |
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| Formato: | Artigo |
| Idioma: | English |
| Publicado em: |
Nicolaus Copernicus University in Toruń
2019-12-01
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| coleção: | Copernican Journal of Finance & Accounting |
| Assuntos: | |
| Acesso em linha: | https://apcz.umk.pl/CJFA/article/view/28099 |