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...
Glavni autori: | , |
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Format: | Članak |
Jezik: | English |
Izdano: |
Nicolaus Copernicus University in Toruń
2019-12-01
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Serija: | Copernican Journal of Finance & Accounting |
Teme: | |
Online pristup: | https://apcz.umk.pl/CJFA/article/view/28099 |
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