Risk Management Committee and Earnings Quality

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Published: Sep 27, 2016
Keywords:
Risk Management Committee Earnings Quality Earnings persistence Timely loss recognition

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Wanlapa Thomya

Abstract

This research aims to study the relationship between an existence of a risk management committee and earnings quality. Earnings persistence and timely loss recognition were used as the proxies for measurement of earnings quality. The research samples were 422 listed companies in the Stock Exchange of Thailand in the period of 2011 - 2013. The data were obtained from the SETSMART database, the annual registration statements (Form 56-1) and the annual reports. The collected data were subsequently analyzed by using the multiple regression analysis. The results showed that the existence of a risk management committee had a positive and significant association with earnings persistence; on the other hand, it had no a significant association with timely loss recognition.

Article Details

How to Cite
Thomya, W. (2016). Risk Management Committee and Earnings Quality. WMS Journal of Management, 5(3), 1–10. Retrieved from https://so06.tci-thaijo.org/index.php/wms/article/view/67667
Issue
Vol. 5 No. 3 (2016): September - December 2016
Section
Research Articles-Academic Articles
Author Biography

Wanlapa Thomya

Faculty of Business Administration, Khon Kaen University, Nong Khai Campus

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