Paper Title :Corporate Governance and Earnings Quality: The Case of Thai Financial Institutions

Author :Arunee Yodbutr

Article Citation :Arunee Yodbutr , (2017 ) " Corporate Governance and Earnings Quality: The Case of Thai Financial Institutions " , International Journal of Management and Applied Science (IJMAS) , pp. 98-102, Volume-3,Issue-3

Abstract : The purpose of this study is to examine the relationship between corporate governance level and earnings quality of Thai financial institutions. The 255 observations of Thai listed financial institutions during 2011-2015 data are collected from their annual reports and 56-1 forms. The firms’ corporate governance level measured by IOD is used as the proxy of corporate governance in this study. Using multiple regression analysis, this study finds that corporate governance level is not associated to earnings quality while firm size which is one of control variable in this study is positively associated to earnings quality. These results imply that corporate governance level is not effect to earnings quality of Thai financial institutions. Index Terms- Corporate governance, Earnings quality, Financial institutions, Thailand

Type : Research paper

Published : Volume-3,Issue-3

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