Foreign Ownership and Earnings Quality of Thai Listed Companies

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Anuwat Phakdee
Sillapaporn Srijunpetch


The objective of this research is to examine the effects of foreign ownership on earnings quality of Thai listed companies using a sample of 845 firm-year observations of listed companies on the Stock Exchange of Thailand over the period 2016 - 2017. This paper examines the earnings quality of foreign ownership and non-foreign ownership structured firms through the accounting conservatism model. This research employed multiple regression to analyze the results. The findings indicate that foreign ownership improves earnings quality of Thai listed companies.


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Phakdee, A., & Srijunpetch, S. (2019). Foreign Ownership and Earnings Quality of Thai Listed Companies. University of the Thai Chamber of Commerce Journal Humanities and Social Sciences, 39(3), 1–19. Retrieved from
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