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Corporate Governance on Earnings Quality in Malaysia |
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| รหัสดีโอไอ | |
| Creator | 1. Sutathip Phapho 2. Nuchjaree Pichetkun 3. Sungworn Ngudgratoke |
| Title | Corporate Governance on Earnings Quality in Malaysia |
| Publisher | Doctor of Philosophy in Social Sciences Association Ramkhamhaeng University |
| Publication Year | 2565 |
| Journal Title | Ph.D. in Social Sciences Journal |
| Journal Vol. | 12 |
| Journal No. | 1 |
| Page no. | 255-268 |
| Keyword | Corporate Governance, Earnings Quality, Organization for Economic Co-operation and Development, การกำกับดูแลกิจการ, คุณภาพกำไร, องค์การเพื่อความร่วมมือและการพัฒนาทางเศรษฐกิจ |
| URL Website | https://www.tci-thaijo.org/index.php/phdssj |
| Website title | Ph.D. in Social Sciences Journal |
| ISSN | 2229-1148 |
| Abstract | This research aimed to investigate the effects of corporate governance, the rights of shareholders, equitable treatment on shareholders, role of stakeholders, disclosure and transparency, and responsibilities of the board, on earnings quality of the listed firms in Malaysia. Using quantitative research method, the researcher collect the data from annual reports of the public firms in 2018 and from the websites of the listed firms in Malaysia. The sample group was used in the data analysis consisting of 251 companies and the statistics used in the data analysis were the descriptive statistic namely, frequency, percentage, standard deviation, and inference statistics with multiple regression analysis. The research results showed that corporate governance which had the positive significant effects on earnings quality were the rights of shareholders, disclosure and transparency, and responsibilities of the board. In contrast, equitable treatment on shareholders and role of stakeholders had the negative significant effects on earnings quality. |
