พฤติกรรมการตกแต่งบัญชีและปัจจัยที่เกี่ยวข้อง [Earnings Management Behaviour and Related Factors]
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เม.ย. 30, 2018
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บทคัดย่อ
บทความนี้มีวัตถุประสงค์เพื่อทบทวนวรรณกรรมเกี่ยวกับปัจจัยที่ส่งผลให้เกิดพฤติกรรมการตกแต่งบัญชีในธุรกิจ การตกแต่งบัญชีนับว่าเป็นปัญหาต่อกระบวนการรายงานทางการเงิน โดยแบ่งปัจจัยที่เกี่ยวข้องออกเป็น 3 กลุ่มคือ ปัจจัยระดับองค์กร ปัจจัยสถาบัน และปัจจัยทางวัฒนธรรม ปัจจัยระดับองค์กรส่งผลโดยตรงให้เกิดการตกแต่งบัญชี ในขณะที่ปัจจัยสถาบันและปัจจัยทางวัฒนธรรมอาจเป็นปัจจัยที่มีปฏิสัมพันธ์กับปัจจัยอื่นหรือสร้างแรงผลักดันให้เกิดการตกแต่งบัญชีในวงกว้าง ดังนั้น ในการลดปัญหาการตกแต่งบัญชี หน่วยงานกำกับดูแลนอกจากการบังคับใช้หลักบรรษัทภิบาลแล้ว อาจทำได้โดยการบังคับใช้กฎหมายที่เกี่ยวข้องอย่างจริงจังและต่อเนื่อง
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บทความวิชาการ (Academic article)
References
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2. Ball, R., Kothari, S. P. and Robin, A. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29(1), 1-51.
3. Bartov, E., Givoly, D. and Hayn, C. (2002). The rewards to meeting or beating earnings expectations. Journal of Accounting and Economics, 33(2), 173-204.
4. Bergstresser, D. and Philippon, T. (2006). CEO incentives and earnings management. Journal of Financial Economics, 80(3), 511-529.
5. Blaylock, B., Gaertner, F. and Shevlin, T. (2015). The association between book-tax conformity and earnings management. Review of Accounting Studies, 20(1), 141-172.
6. Burgstahler, D. and Chuk, E. (2015). Do scaling and selection explain earnings discontinuities?. Journal of Accounting and Economics, 60(1), 168-186.
7. Burgstahler, D. C., Hail, L. and Leuz, C. (2006). The importance of reporting incentives: Earnings management in European private and public firms. The Accounting Review, 81(5), 983-1016.
8. Byard, D., Hossain, M. and Mitra, S. (2007). US oil companies’ earnings management in response to hurricanes Katrina and Rita. Journal of Accounting and Public Policy, 26(6), 733-748.
9. Callen, J. L., Morel, M. and Richardson, G. (2011). Do culture and religion mitigate earnings management? Evidence from a cross-country analysis. International Journal of Disclosure and Governance, 8(2), 103-121.
10. Chan, A. W. and Cheung, H. Y. (2012). Cultural dimensions, ethical sensitivity, and corporate governance. Journal of Business Ethics, 110(1), 45-59.
11. Christie, P. M. J., Kwon, I. W. G., Stoeberl, P. A. and Baumhart, R. (2003). A cross-cultural comparison of ethical attitudes of business managers: India Korea and the United States. Journal of Business Ethics, 46(3), 263-287.
12. Cohen, D. A., Dey, A. and Lys, T. Z. (2008). Real and accrual-based earnings management in the pre-and post-Sarbanes-Oxley periods. The Accounting Review, 83(3), 757-787.
13. Cohen, D. A. and Zarowin, P. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics, 50(1), 2-19.
14. Coppens, L. and Peek, E. (2005). An analysis of earnings management by European private firms. Journal of International Accounting, Auditing and Taxation, 14(1), 1-17.
15. Dechow, P. M. and Skinner, D. (2000). Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons, 14(2), 235-250.
16. Degeorge, F., Patel, J. and Zeckhauser, R. (1999). Earnings management to exceed thresholds. The Journal of Business, 72(1), 1-33.
17. Desender, K. A., Castro, C. E. and Escamilla, S. A. L. D. (2011). Earnings management and cultural values. American Journal of Economics and Sociology, 70(3), 639-670.
18. Doupnik, T. S. (2008). Influence of culture on earnings management: A note. Abacus, 44(3), 317-340.
19. Frank, M. M., Lynch, L. J. and Rego, S. O. (2009). Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review, 84(2), 467-496.
20. Franz, D. R., HassabElnaby, H. R. and Lobo, G. J. (2014). Impact of proximity to debt covenant violation on earnings management. Review of Accounting Studies, 19(1), 473-505.
21. Graham, J. R., Harvey, C. R. and Rajgopal, S. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40(1), 3-73.
22. Gray, S. J. (1988). Towards a theory of cultural influence on the development of accounting systems internationally. Abacus, 24(1), 1-15.
23. Han, S., Kang, T., Salter, S. and Yoo, Y. (2010). A cross-country study on the effects of national culture on earnings management. Journal of International Business Studies, 41(1), 123-141.
24. Healy, P. M. and Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383.
25. Hofstede, G. and Hofstede, G. J. (2005). Cultures and organizations: Software of the mind: Intercultural cooperation and its importance for survival. New York: McGraw-Hill.
26. Houqe, M. N., van Zijl, T., Dunstan, K. and Karim, A. K. M. W. (2012). The effect of IFRS adoption and investor protection on earnings quality around the world. The International Journal of Accounting, 47(3), 333-355.
27. Hsiao, D. F., Hu, Y. and Lin, J. W. (2016). The earnings management opportunity for US oil and gas firms during the 2011 Arab Spring event. Pacific Accounting Review, 28(1), 71-91.
28. Jeanjean, T. and Stolowy, H. (2008). Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. Journal of Accounting and Public Policy, 27(6), 480-494.
29. Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228.
30. Jouber, H. and Fakhfakh, H. (2012). Earnings management and board oversight: An international comparison. Managerial Auditing Journal, 27(1), 66-86.
31. Kinnunen, J. and Koskela, M. (2003). Who is miss world in cosmetic earnings management? A cross-national comparison of small upward rounding of net income numbers among eighteen countries. Journal of International Accounting Research, 2(1), 39-68.
32. Leuz, C., Nanda, D. and Wysocki, P. D. (2003). Earnings management and investor protection: An international comparison. Journal of Financial Economics, 69(3), 505-527.
33. Levitt, A. (1998). The importance of high quality accounting standards. Accounting Horizons, 12(1), 79-82.
34. Marquardt, C. A. and Wiedman, C. I. (2004). How are earnings managed? An examination of specific accruals. Contemporary Accounting Research, 21(2), 461-491.
35. Matsumoto, D. A. (2002). Management's incentives to avoid negative earnings surprises.
The Accounting Review, 77(3), 483-514.
36. Meek, G. K., Rao, R. P. and Skousen, C. J. (2007). Evidence on factors affecting the relationship between CEO stock option compensation and earnings management. Review of Accounting and Finance, 6(3), 304-323.
37. Nabar, S. and Boonlert-U-Thai, K. K. (2007). Earnings management, investor protection and national culture. Journal of International Accounting Research, 6(2), 35-54.
38. Othman, H. B. and Zeghal, D. (2006). A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. The International Journal of Accounting, 41(4), 406-435.
39. Paredes, A. A. P. and Wheatley, C. (2017). The influence of culture on real earnings management. International Journal of Emerging Markets, 12(1), 38-57.
40. Reverte, C. (2008). Institutional differences in EU countries and their relationship with earnings management differences: Implications for the pan-European stock market. Journal of Accounting and Organizational Change, 4(2), 182-200.
41. Riahi-Belkaoui, A. and AlNajjar, F. K. (2006). Earnings opacity internationally and elements of social, economic and accounting order. Review of Accounting and Finance, 5(3), 189-203.
42. Roosenboom, P., van der Goot, T. and Mertens, G. (2003). Earnings management and initial public offerings: Evidence from the Netherlands. The International Journal of Accounting, 38(3), 243-266.
43. Saleh, N. M. and Ahmed, K. (2005). Earnings management of distressed firms during debt renegotiation. Accounting and Business Research, 35(1), 69-86.
44. Sauers, D. A., Kennedy, J. C. and Loo, J. (2005). Power distance and individualism as cultural determinants of ethical judgments. Journal of International Business Research, 4(1), 81-95.
45. Scholtens, B. and Dam, L. (2007). Cultural values and international differences in business ethics. Journal of Business Ethics, 75(3), 273-284.
46. Singer, Z. and You, H. (2011). The effect of section 404 of the Sarbanes-Oxley Act on earnings quality. Journal of Accounting, Auditing and Finance, 26(3), 556-589.
47. Sundvik, D. (2017). Book-tax conformity and earnings management in response to tax rate cuts. Journal of International Accounting, Auditing and Taxation, 28, 31-42.
48. Tang, T. Y. (2015). Does book-tax conformity deter opportunistic book and tax reporting? An international analysis. European Accounting Review, 24(3), 441-469.
49. Ugrin, J. C., Mason, T. W. and Emley, A. (2017). Culture's consequence: The relationship between income-increasing earnings management and IAS/IFRS adoption across cultures. Advances in Accounting, 37(June 2017), 140-151.
2. Ball, R., Kothari, S. P. and Robin, A. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29(1), 1-51.
3. Bartov, E., Givoly, D. and Hayn, C. (2002). The rewards to meeting or beating earnings expectations. Journal of Accounting and Economics, 33(2), 173-204.
4. Bergstresser, D. and Philippon, T. (2006). CEO incentives and earnings management. Journal of Financial Economics, 80(3), 511-529.
5. Blaylock, B., Gaertner, F. and Shevlin, T. (2015). The association between book-tax conformity and earnings management. Review of Accounting Studies, 20(1), 141-172.
6. Burgstahler, D. and Chuk, E. (2015). Do scaling and selection explain earnings discontinuities?. Journal of Accounting and Economics, 60(1), 168-186.
7. Burgstahler, D. C., Hail, L. and Leuz, C. (2006). The importance of reporting incentives: Earnings management in European private and public firms. The Accounting Review, 81(5), 983-1016.
8. Byard, D., Hossain, M. and Mitra, S. (2007). US oil companies’ earnings management in response to hurricanes Katrina and Rita. Journal of Accounting and Public Policy, 26(6), 733-748.
9. Callen, J. L., Morel, M. and Richardson, G. (2011). Do culture and religion mitigate earnings management? Evidence from a cross-country analysis. International Journal of Disclosure and Governance, 8(2), 103-121.
10. Chan, A. W. and Cheung, H. Y. (2012). Cultural dimensions, ethical sensitivity, and corporate governance. Journal of Business Ethics, 110(1), 45-59.
11. Christie, P. M. J., Kwon, I. W. G., Stoeberl, P. A. and Baumhart, R. (2003). A cross-cultural comparison of ethical attitudes of business managers: India Korea and the United States. Journal of Business Ethics, 46(3), 263-287.
12. Cohen, D. A., Dey, A. and Lys, T. Z. (2008). Real and accrual-based earnings management in the pre-and post-Sarbanes-Oxley periods. The Accounting Review, 83(3), 757-787.
13. Cohen, D. A. and Zarowin, P. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics, 50(1), 2-19.
14. Coppens, L. and Peek, E. (2005). An analysis of earnings management by European private firms. Journal of International Accounting, Auditing and Taxation, 14(1), 1-17.
15. Dechow, P. M. and Skinner, D. (2000). Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons, 14(2), 235-250.
16. Degeorge, F., Patel, J. and Zeckhauser, R. (1999). Earnings management to exceed thresholds. The Journal of Business, 72(1), 1-33.
17. Desender, K. A., Castro, C. E. and Escamilla, S. A. L. D. (2011). Earnings management and cultural values. American Journal of Economics and Sociology, 70(3), 639-670.
18. Doupnik, T. S. (2008). Influence of culture on earnings management: A note. Abacus, 44(3), 317-340.
19. Frank, M. M., Lynch, L. J. and Rego, S. O. (2009). Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review, 84(2), 467-496.
20. Franz, D. R., HassabElnaby, H. R. and Lobo, G. J. (2014). Impact of proximity to debt covenant violation on earnings management. Review of Accounting Studies, 19(1), 473-505.
21. Graham, J. R., Harvey, C. R. and Rajgopal, S. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40(1), 3-73.
22. Gray, S. J. (1988). Towards a theory of cultural influence on the development of accounting systems internationally. Abacus, 24(1), 1-15.
23. Han, S., Kang, T., Salter, S. and Yoo, Y. (2010). A cross-country study on the effects of national culture on earnings management. Journal of International Business Studies, 41(1), 123-141.
24. Healy, P. M. and Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383.
25. Hofstede, G. and Hofstede, G. J. (2005). Cultures and organizations: Software of the mind: Intercultural cooperation and its importance for survival. New York: McGraw-Hill.
26. Houqe, M. N., van Zijl, T., Dunstan, K. and Karim, A. K. M. W. (2012). The effect of IFRS adoption and investor protection on earnings quality around the world. The International Journal of Accounting, 47(3), 333-355.
27. Hsiao, D. F., Hu, Y. and Lin, J. W. (2016). The earnings management opportunity for US oil and gas firms during the 2011 Arab Spring event. Pacific Accounting Review, 28(1), 71-91.
28. Jeanjean, T. and Stolowy, H. (2008). Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. Journal of Accounting and Public Policy, 27(6), 480-494.
29. Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228.
30. Jouber, H. and Fakhfakh, H. (2012). Earnings management and board oversight: An international comparison. Managerial Auditing Journal, 27(1), 66-86.
31. Kinnunen, J. and Koskela, M. (2003). Who is miss world in cosmetic earnings management? A cross-national comparison of small upward rounding of net income numbers among eighteen countries. Journal of International Accounting Research, 2(1), 39-68.
32. Leuz, C., Nanda, D. and Wysocki, P. D. (2003). Earnings management and investor protection: An international comparison. Journal of Financial Economics, 69(3), 505-527.
33. Levitt, A. (1998). The importance of high quality accounting standards. Accounting Horizons, 12(1), 79-82.
34. Marquardt, C. A. and Wiedman, C. I. (2004). How are earnings managed? An examination of specific accruals. Contemporary Accounting Research, 21(2), 461-491.
35. Matsumoto, D. A. (2002). Management's incentives to avoid negative earnings surprises.
The Accounting Review, 77(3), 483-514.
36. Meek, G. K., Rao, R. P. and Skousen, C. J. (2007). Evidence on factors affecting the relationship between CEO stock option compensation and earnings management. Review of Accounting and Finance, 6(3), 304-323.
37. Nabar, S. and Boonlert-U-Thai, K. K. (2007). Earnings management, investor protection and national culture. Journal of International Accounting Research, 6(2), 35-54.
38. Othman, H. B. and Zeghal, D. (2006). A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. The International Journal of Accounting, 41(4), 406-435.
39. Paredes, A. A. P. and Wheatley, C. (2017). The influence of culture on real earnings management. International Journal of Emerging Markets, 12(1), 38-57.
40. Reverte, C. (2008). Institutional differences in EU countries and their relationship with earnings management differences: Implications for the pan-European stock market. Journal of Accounting and Organizational Change, 4(2), 182-200.
41. Riahi-Belkaoui, A. and AlNajjar, F. K. (2006). Earnings opacity internationally and elements of social, economic and accounting order. Review of Accounting and Finance, 5(3), 189-203.
42. Roosenboom, P., van der Goot, T. and Mertens, G. (2003). Earnings management and initial public offerings: Evidence from the Netherlands. The International Journal of Accounting, 38(3), 243-266.
43. Saleh, N. M. and Ahmed, K. (2005). Earnings management of distressed firms during debt renegotiation. Accounting and Business Research, 35(1), 69-86.
44. Sauers, D. A., Kennedy, J. C. and Loo, J. (2005). Power distance and individualism as cultural determinants of ethical judgments. Journal of International Business Research, 4(1), 81-95.
45. Scholtens, B. and Dam, L. (2007). Cultural values and international differences in business ethics. Journal of Business Ethics, 75(3), 273-284.
46. Singer, Z. and You, H. (2011). The effect of section 404 of the Sarbanes-Oxley Act on earnings quality. Journal of Accounting, Auditing and Finance, 26(3), 556-589.
47. Sundvik, D. (2017). Book-tax conformity and earnings management in response to tax rate cuts. Journal of International Accounting, Auditing and Taxation, 28, 31-42.
48. Tang, T. Y. (2015). Does book-tax conformity deter opportunistic book and tax reporting? An international analysis. European Accounting Review, 24(3), 441-469.
49. Ugrin, J. C., Mason, T. W. and Emley, A. (2017). Culture's consequence: The relationship between income-increasing earnings management and IAS/IFRS adoption across cultures. Advances in Accounting, 37(June 2017), 140-151.