Effects of corporate governance on accounting conservatism: An investigation of the moderating role of IFRS adoption in the listed firms in Malaysia, Singapore, and Thailand

Name: Sutathip Phapho

Address: Pathumthani

Organization : Rajamangala university of technology Thanyaburi. Faculty of business administration. Philosophy program in business administration

keyword: Corporate governance

ThaSH: Accounting

Classification :.LCCS: THE HF

; Accounting conservatism

; IFRS adoption

Abstract: The purposes of this study were to examine the effect of the OECD principles corporate governance (2004) on accounting conservatism and to investigate the role of the IFRS adoption in the listed firms in Malaysia, Singapore, and Thailand as a moderating variable influencing the impact of the OECD principles corporate governance on accounting conservatism. This study captured accounting conservatism measured through discretionary accruals models. The levels of IFRS modifications, according to Felski (2017), were divided into three groups: (1) the full IFRS adoption, (2) the local IFRS adoption by design, and (3) the local IFRS adoption by default. The data in this research were secondary data obtained from 603 listed firms in the stock markets in Malaysia and Singapore, and the Stock Exchange of Thailand in 2018. The samples were profitable firms from all industrial groups, excluding financial sectors. The data were analyzed using multiple linear regression, analysis of variance (ANOVA), and Z-scores. The research results revealed that the OECD principles corporate governance had an effect on accounting conservatism. Moreover, complementary effects and substitutional effects were found on accounting conservatism. The IFRS adoption, as a moderating variable, had mixed effects on the impact of the OECD principles corporate governance on accounting conservatism. This study may benefit corporate governance regulators and corporate governance policymakers in planning and improving the mechanisms affecting accounting conservatism.

Address: PATHUM THANI

Email: elibrary@mail.rmutt.ac.th

Name: Nuchjaree Pichetkun

Role: Faculty advisor

Created: 2565

Modified: 2025-04-18

Issued: 2565-07-19

วิทยานิพนธ์/Thesis

application/pdf

THE HF 5601 .S97

eng

Spatial: Thai

DegreeName: Master of Engineering

Level: Master's Degree

Descipline: Business Administration

Grantor: Rajamangala Univetsity of Technology Thanyaburi

©copyrights Rajamangala Univetsity of Technology Thanyaburi

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