Government Ownership and Earnings Management in Thai Listed Companies
Keywords:
Government Ownership, Earnings ManagementAbstract
The aim of this research was to analyze the relationship between government ownership
and earnings management. The samples for this research included 1,181 observations of Thai listed
companies from 2016 to 2018. Multiple regression were used to analyze the data and test the
hypothesis. The result of this study showed that government ownership was positively associated
with earnings management. This research contributes to regulators to adjust the corporate governance
criteria. In addition, investors have fundamental information for decision making.
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