ความสัมพันธ์ระหว่างผลการดำเนินงาน การจัดการกำไร และค่าตอบแทนผู้บริหาร บริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

Abstract

The purpose of this study was to explore the influence in firm performance and earnings management on executive compensation of Thailand Listed Company. The study was a quantitative research. Data was analyzed using secondary data which consisted of the annual data (form 56-1) and annual report from 2016 to 2018 of Thailand Listed Company. Descriptive statistics and multiple regressions were used for data analysis. Research findings found that the influence in firm performance of Thailand Listed Company was similarly according to return on total assets (ROA). On the other hand, the firm performance of Economic Value Added (EVA) was differ from the executive compensation. In addition, it was found that earnings management has no influence on executive compensation.