The Effect of Earnings Management on Cost of Debt in Listed Company at MAI Market

Name: Mao Akanann

ThaSH: Corporate profits -- Research

ThaSH: Capital gains -- Research

ThaSH: Public companies -- Research

Abstract: This study paper aims to examine the effect of earnings management on the cost of debt using a sample of Thai listed companies in the MAI market during the selected period from 2018 to 2020. Detecting of earnings management is accrual earnings management from the performance-adjusted discretionary model proposed by Kothari et al. (2005), and measurement of cost of debt is interest expense for the year divided by total liability throughout the year (Farooq and Jabbouri, 2015). The finding indicates that earnings management of Thai listed companies in the MAI market has no influence on the cost of debt. The paper also finds that the audit quality of the Big 4 Auditors leads to lower cost of debt, and larger firm size leads to higher cost of debt.

Dhurakij Pundit University. Learning Center and Library.

Address: BANGKOK

Email: library@dpu.ac.th

Name: Premarat Vilalai

Role: Thematic Paper Advisor

Modified: 2565-04-07

Created: 2020

Issued: 2022-04-07

วิทยานิพนธ์/Thesis

application/pdf

eng

DegreeName: Master Of Accountancy (MACC)

Level: Master's Degree

Descipline: Accountancy

Grantor: Dhurakij Pundit University

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