THE RELATIONSHIP BETWEEN CHARACTERISTICS OF CHAIRMAN AND EARNINGS QUALITY
Keywords:
Earning Quality, Characteristics of ChairmanAbstract
The objectives of this study were to study the three following issues; 1.Characteristics of and Earnings Quality, and 2.The Relationship between Characteristics of Chairman and Earnings Quality. The selected samples were the 432 companies whose corporate information available in the SET over 3 years since 2012 to 2014. The instruments employed in this study were Multiple Regression Analysis and Modified Jones Model (1995) in order to examine relationship between characteristics of chairman and earnings quality. This study used eight variables as representatives’ characteristics of chairman which were age of chairman, gender of chairman, foreign of directors’ executives, the duality of chief executives officer, board size. Additionally, the two controlled variables consisted of company size and financial risks. The results revealed that there existed statistical negative relationship between earnings quality determined from discretionary accruals on the subject of Modified Jones Models (1995) and Age of Chairman, Gender of Chairman. Moreover, there was no relationship between foreign of directors executives, the duality of Chief executives officer, board size, company size, financial risks and earnings quality determined from discretionary accruals.
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