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The Relationship between accounting expertise of management and earningsmanagement in Nong Khaem District |
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| รหัสดีโอไอ | |
| Creator | Wannapha Suphrasert |
| Title | The Relationship between accounting expertise of management and earningsmanagement in Nong Khaem District |
| Contributor | Chulawadi Suphachokniran, Natthanit Chanitthikun |
| Publisher | Faculty of Management Science Nakhon Pathom Rajabhat University |
| Publication Year | 2560 |
| Journal Title | Journal of Management Science Nakhon Pathom Rajabhat University |
| Journal Vol. | 4 |
| Journal No. | 1 |
| Page no. | 74-83 |
| Keyword | accounting expertise of management, earnings management |
| URL Website | https://so03.tci-thaijo.org/index.php/JMSNPRU/issue/view/11565 |
| Website title | https://so03.tci-thaijo.org/index.php/JMSNPRU/index |
| ISSN | 2392-5817 |
| Abstract | This research aims to study the relationship between accounting expertise of management and earnings management in Nong Khaem District. The researcher collected data from 386 account executives in Nongkham district,use correlation analysis with LISREL version 8.52, The results showed that the relationship between accounting expertise of management and earnings management in Nong Khaem District was high (F = 0.77). Accounting expertise Weight gain comes from The most observed variant in Qualification (l = 0.59) While profit management is gaining weight, the factor comes from The most noticeable variant in terms of investment decisions is flexibility (l = 0.59) . And start accounting in the period that creates the best image for the business (l = 0.59). |
