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Earnings Management: A Comparative Literature Review between China and Thailand |
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| รหัสดีโอไอ | |
| Creator | Kulroop Dan |
| Title | Earnings Management: A Comparative Literature Review between China and Thailand |
| Contributor | Xu Yongbin, Xie Shilei, Fu Guotian, Yang Yulong |
| Publisher | คณะวิทยาการจัดการ มหาวิทยาลัยราชภัฏลำปาง |
| Publication Year | 2562 |
| Journal Title | วารสารวิทยาการจัดการสมัยใหม่ |
| Journal Vol. | 12 |
| Journal No. | 2 |
| Page no. | 83-104 |
| Keyword | Earnings Management, iterature Review, China, Thailand |
| URL Website | https://www.tci-thaijo.org/index.php/JMMS |
| Website title | Journal of Modern Management Science วารสารวิทยาการจัดการสมัยใหม่ |
| ISSN | 2673-0367(online) |
| Abstract | This paper attempts to offer a comprehensive overview of earnings management in China and Thailand. Towards that end, 99 articles examining earnings management that used the data in China and Thailand, and published between 2000 and 2017, were reviewed. An article was selected for screening in terms of the measurement types of earnings management addressed and their motives, and whether it addressed the existing literature gap. Additionally, the review attempted to synthesize the latest definitions and evolutions of earnings management discussed in the selected papers. The findings indicate that both countries have earnings management practices, in both accruals-based and real activities-based forms, but the classification shifting-based earnings management has not been observed. Second, this paper shows that the highest motives for earnings management in China are the stock market motives followed by the bonus plans or compensation plans motives, the political cost motives, and the debt covenant motives respectively. In Thailand, the first two motives for earnings management are similarly ranked as those in China, with the stock market motives followed by the bonus plans or compensation plans motives. However, debt covenant motives supersede political motives in Thailand. Finally, this paper has found a gap in earnings management research focusing on the comparative empirical study between China and Thailand during the study period; the opportunities for future research are set out in conclusion. |
