ความสัมพันธ์ระหว่างการเปิดเผยข้อมูลการบริหารความเสี่ยงกับการตกแต่งกำไร กรณีศึกษา : บริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

Abstract

This study aims to investigate the level of risk management disclosures, and test for the relationship between the risk management disclosures and earning management of listed companies from the Stock Exchange of Thailand (SET). Population is 569 companies from the SET. By Yamane's sampling, 235 firms are used as sample of the study. Descriptive analysis and multiple regression are used to analyze the data. As the results, the companies from the SET provide risk management disclosures in the good level. The most common issues of risk management disclosures are internal environment and feedback, while event identification is the less common disclosures. Moreover, risk management feedback and size of companies have a negative correlation with the level of risk management disclosures at 0.05, and 0.01 level.