Sustained Earnings, Avoid Losses and Earnings Decreases, and Discretionary Accruals: Evidence form Thai Listed Companies
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Abstract
This research aims to study the relationship between sustained earnings and avoid losses, avoid earnings decreases, and discretionary accruals. This research uses data from listed companies on the Stock Exchange of Thailand during the year 2018 - 2021 and is divided into two periods: before the COVID-19 crisis and during the COVID-19 crisis; a total of 1,908 samples are used. This research uses logistics and multiple regression techniques to test the research hypothesis.
The results show that companies with sustained earnings positively correlate with earnings management to avoid losses and avoid earnings decreases. When analyzing the data during the pre-Covid-19 crisis (2018 - 2019) and the COVID-19 crisis (2020 - 2021), there is a positive correlation between companies with sustained earnings and earnings management to avoid losses and avoid earnings decreases in both periods. The findings also find that sustained earnings firms negatively correlate with discretionary accruals during COVID-19.
Article Details
เนื้อหาและข้อมูลในบทความที่ลงตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นข้อคิดเห็นและความรับผิดชอบของผู้เขียนบทความโดยตรงซึ่งกองบรรณาธิการวารสารไม่จำเป็นต้องเห็นด้วยหรือร่วมรับผิดชอบใด ๆ
บทความ ข้อมูล เนื้อหา รูปภาพ ฯลฯ ที่ได้รับการตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นลิขสิทธิ์ของวารสารสภาวิชาชีพบัญชี หากบุคคลหรือหน่วยงานใดต้องการนำข้อมูลทั้งหมดหรือบางส่วนไปเผยแพร่ต่อหรือเพื่อกระทำการใดๆ จะต้องได้รับอนุญาตเป็นลายลักษณ์อักษรจากวารสารสภาวิชาชีพบัญชี ก่อนเท่านั้น
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