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...

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