Analysis of Earnings Quality and Efficiency in the Operations of Listed Companies in the Stock Exchange of Thailand, Food Industry and Automotive Industry
Abstract:
This study aimed to 1) analyze earnings quality of listed companies on the Stock Exchange of Thailand, 2) analyze an efficiency of operations of the listed company in the Stock Exchange of Thailand, 3) compare analyses of earnings quality, 4) compare analysis methodology in different operations, and study a relationship between earnings quality and efficiency in the operations. The scoping study group of 30 food industry companies and 21 automotive industry companies and data collected from the consolidated financial statements in 2008-2012 to analyze earnings quality and efficiency of the operations. This descriptive research and inferential analysis in composite hypothesis testing with Pearson correlation coefficients of .05.