ความสัมพันธ์ระหว่างจรรยาบรรณวิชาชีพบัญชีและพฤติกรรมการตกแต่งกำไร

Abstract

The study's objective is to test the relationship between accounting moral and earning management behavior of listed companies from the Stock Exchange of Thailand. Questionnaires are used to collect the data from 569 listed companies. Data analysis used in this study is descriptive analysis and multiple regression. As the result, listed companies in Thailand have the accounting ethic in highest level. There is a negatively significant relationship between transparency independence, professional standards, and earning management behavior.