อิทธิพลของการกำกับดูแลกิจการที่มีต่อการจัดการกำไร และมูลค่าเพิ่มเชิงเศรษฐศาสตร์ : กรณีศึกษาบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย กลุ่ม SET 100

Abstract

The purpose of this research is to study corporate governance, earnings management and economic value added and study the effects of corporate governance on earnings management and economic value added of listed companies in SET 100. The samples are companies that have the complete information. The total samples of 87 companies are between 2011 and 2015. The data was analyzed by implementing multiple regression analysis at 95% confidence. The earnings management were measured by discretionary accruals which were calculated by Modified Jones model. The independent variables were board size, proportions of independent directors, split between the chairman and CEO of firm, proportion of shareholding of major shareholders and shareholding of management and board of directors. The control variables were firm size, growth and leverage. The dependent variable was earnings management and economic value added. The results of study reveal that size of board, proportion of shareholding of major shareholders and the growth of company have significant influence on earnings management. And the results of study reveal that proportions of independent directors and proportion of shareholding of major shareholders have significant influence on economic value added.