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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Gespeichert in:

Autor*in:	Rojana Khunkaew [verfasserIn] Yang Qingxiang [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2019

Schlagwörter:	Top Management Team (TMT) Earnings Management (EM) Accruals Earnings Management (AEM) Real Activities Earnings Management (REM)

Übergeordnetes Werk:	In: Copernican Journal of Finance & Accounting - Nicolaus Copernicus University in Toruń, 2019, 8(2019), 3
Übergeordnetes Werk:	volume:8 ; year:2019 ; number:3

Links:	Link aufrufen Link aufrufen Journal toc Journal toc

Katalog-ID:	DOAJ013884522

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spelling	(DE-627)DOAJ013884522 (DE-599)DOAJ0e451b4d4d4f40a19d56a0424d05d815 DE-627 ger DE-627 rakwb eng HF5001-6182 Rojana Khunkaew verfasserin aut THE CHARACTERISTICS OF TOP MANAGMENT AND FIRM’S EARNINGS MANAGEMENT: THE EVIDENCE FORM THAILAND 2019 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 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 activities earnings management, respectively. The findings in this paper reveal TMT characteristics influence on both in AEM and REM and firms with older, long tenure and possessing CPA certification of TMT lead to decrease in AEM level. In contrast, TMT tenure has positive influence to REM level that implies long tenure of TMT tends to manage earnings through operation activities instead of discretionary accruals. However, the percentage of female members and master’s degree education of TMT have no significant association with earnings management. Top Management Team (TMT) Earnings Management (EM) Accruals Earnings Management (AEM) Real Activities Earnings Management (REM) Social Sciences H Business Yang Qingxiang verfasserin aut In Copernican Journal of Finance & Accounting Nicolaus Copernicus University in Toruń, 2019 8(2019), 3 (DE-627)777280973 (DE-600)2753136-3 23003065 nnns volume:8 year:2019 number:3 https://doaj.org/article/0e451b4d4d4f40a19d56a0424d05d815 kostenfrei https://apcz.umk.pl/CJFA/article/view/28099 kostenfrei https://doaj.org/toc/2300-1240 Journal toc kostenfrei https://doaj.org/toc/2300-3065 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ SSG-OLC-PHA GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 8 2019 3
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allfieldsSound	(DE-627)DOAJ013884522 (DE-599)DOAJ0e451b4d4d4f40a19d56a0424d05d815 DE-627 ger DE-627 rakwb eng HF5001-6182 Rojana Khunkaew verfasserin aut THE CHARACTERISTICS OF TOP MANAGMENT AND FIRM’S EARNINGS MANAGEMENT: THE EVIDENCE FORM THAILAND 2019 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 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 activities earnings management, respectively. The findings in this paper reveal TMT characteristics influence on both in AEM and REM and firms with older, long tenure and possessing CPA certification of TMT lead to decrease in AEM level. In contrast, TMT tenure has positive influence to REM level that implies long tenure of TMT tends to manage earnings through operation activities instead of discretionary accruals. However, the percentage of female members and master’s degree education of TMT have no significant association with earnings management. Top Management Team (TMT) Earnings Management (EM) Accruals Earnings Management (AEM) Real Activities Earnings Management (REM) Social Sciences H Business Yang Qingxiang verfasserin aut In Copernican Journal of Finance & Accounting Nicolaus Copernicus University in Toruń, 2019 8(2019), 3 (DE-627)777280973 (DE-600)2753136-3 23003065 nnns volume:8 year:2019 number:3 https://doaj.org/article/0e451b4d4d4f40a19d56a0424d05d815 kostenfrei https://apcz.umk.pl/CJFA/article/view/28099 kostenfrei https://doaj.org/toc/2300-1240 Journal toc kostenfrei https://doaj.org/toc/2300-3065 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ SSG-OLC-PHA GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 8 2019 3
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callnumber-first	H - Social Science
author	Rojana Khunkaew
spellingShingle	Rojana Khunkaew misc HF5001-6182 misc Top Management Team (TMT) misc Earnings Management (EM) misc Accruals Earnings Management (AEM) misc Real Activities Earnings Management (REM) misc Social Sciences misc H misc Business THE CHARACTERISTICS OF TOP MANAGMENT AND FIRM’S EARNINGS MANAGEMENT: THE EVIDENCE FORM THAILAND
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topic_title	HF5001-6182 THE CHARACTERISTICS OF TOP MANAGMENT AND FIRM’S EARNINGS MANAGEMENT: THE EVIDENCE FORM THAILAND Top Management Team (TMT) Earnings Management (EM) Accruals Earnings Management (AEM) Real Activities Earnings Management (REM)
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title	THE CHARACTERISTICS OF TOP MANAGMENT AND FIRM’S EARNINGS MANAGEMENT: THE EVIDENCE FORM THAILAND
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title_full	THE CHARACTERISTICS OF TOP MANAGMENT AND FIRM’S EARNINGS MANAGEMENT: THE EVIDENCE FORM THAILAND
author_sort	Rojana Khunkaew
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title_sort	characteristics of top managment and firm’s earnings management: the evidence form thailand
callnumber	HF5001-6182
title_auth	THE CHARACTERISTICS OF TOP MANAGMENT AND FIRM’S EARNINGS MANAGEMENT: THE EVIDENCE FORM THAILAND
abstract	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 activities earnings management, respectively. The findings in this paper reveal TMT characteristics influence on both in AEM and REM and firms with older, long tenure and possessing CPA certification of TMT lead to decrease in AEM level. In contrast, TMT tenure has positive influence to REM level that implies long tenure of TMT tends to manage earnings through operation activities instead of discretionary accruals. However, the percentage of female members and master’s degree education of TMT have no significant association with earnings management.
abstractGer	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 activities earnings management, respectively. The findings in this paper reveal TMT characteristics influence on both in AEM and REM and firms with older, long tenure and possessing CPA certification of TMT lead to decrease in AEM level. In contrast, TMT tenure has positive influence to REM level that implies long tenure of TMT tends to manage earnings through operation activities instead of discretionary accruals. However, the percentage of female members and master’s degree education of TMT have no significant association with earnings management.
abstract_unstemmed	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 activities earnings management, respectively. The findings in this paper reveal TMT characteristics influence on both in AEM and REM and firms with older, long tenure and possessing CPA certification of TMT lead to decrease in AEM level. In contrast, TMT tenure has positive influence to REM level that implies long tenure of TMT tends to manage earnings through operation activities instead of discretionary accruals. However, the percentage of female members and master’s degree education of TMT have no significant association with earnings management.
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title_short	THE CHARACTERISTICS OF TOP MANAGMENT AND FIRM’S EARNINGS MANAGEMENT: THE EVIDENCE FORM THAILAND
url	https://doaj.org/article/0e451b4d4d4f40a19d56a0424d05d815 https://apcz.umk.pl/CJFA/article/view/28099 https://doaj.org/toc/2300-1240 https://doaj.org/toc/2300-3065
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