The Relationship between Sustainable Management and Earning Management of Thai Listed Firms in SET100 Index

Chaiyot Sumritsakun ()
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Chaiyot Sumritsakun: Faculty of Business Administration, Maejo University, 50290, Chiang Mai, Thailand Author-2-Name: Thanyawadee Mueangchai Author-2-Workplace-Name: Faculty of Business Administration, Maejo University, 50290, Chiang Mai, Thailand Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

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Abstract: " Objective - The purpose of this study is to test the effect of sustainable management on earning management. This study's sample includes 100 Thai firms from the SET100 index that were listed between 2017 and 2019. Methodology – The sample of this study consists of 256 firm-year observations. Earning management is measured by the absolute value of the standard deviation of residuals from the (Yoon et al., 2006) model, and sustainability management of the firms is measured by using a score of the sustainability awards of firms that up to the type of sustainability awards that firm get. Findings – According to the results, sustainability management has a significant negative with earning management. The results suggested that firms that win the sustainability award have lower earning management. Novelty – Because sustainable management is a result of the fundamental factor that is engrained in the firm on how to conduct its businesses such as corporate culture, ethics, beliefs, and social norms and they have the incentive, to be honest, trustworthy, and ethical and concerned with the impacts of earning management. Type of Paper - Empirical"

Keywords: Sustainable Management; Earning Management; Thai Listed Firms in SET100 Index; SET Sustainability Awards (search for similar items in EconPapers)
JEL-codes: M41 M49 (search for similar items in EconPapers)
Pages: 13
Date: 2022-07-30
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Published in Journal of Finance and Banking Review, Volume 7, Issue 1

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Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:jfbr196

DOI: 10.35609/jfbr.2022.7.1(1)

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