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Title: Earnings Management, Cost of Equity Capital and Corporate Governance: An Empirical Analysis of Thai Listed Companies
Contributor(s): Sukeecheep Moss, Supawadee (author); Yarram, Subba  (supervisor); Farooque, Omar  (supervisor)orcid 
Conferred Date: 2014
Copyright Date: 2014
Open Access: Yes
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Abstract: This study has three main objectives: (i) estimate earnings management of Thai listed firms during the period 2003 to 2010, (ii) investigate the relationship between corporate governance and earnings management, and (iii) examine the influence of earnings management and corporate governance on the cost of equity capital. The population of this study comprises all listed companies on the Stock Exchange of Thailand during the period 2003-2010, with the exception of financial and insurance groups, listed companies on the Market for Alternative Investments (MAI), listed companies under rehabilitation and companies under property fund. The final sample for this study consists of 3,120 firms-years.
Publication Type: Thesis Doctoral
Field of Research Codes: 150107 Taxation Accounting
Rights Statement: Copyright 2014 - Supawadee Sukeecheep Moss
HERDC Category Description: T2 Thesis - Doctorate by Research
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