Effective Tax Rate and Earnings Management of Thai Listed Companies

Authors

  • Tippayaporn Patta Faculty of Management Science, Lampang Rajabhat University

Keywords:

Effective Tax Rate, Earning Management

Abstract

The purpose of this research was to investigate the relationship between the effective tax rates and earnings management of Thai listed firms.  The data samples are 308 listed firms, 1577 firm-years, and collected from 2009 to 2018. The statistics used were the mean, standard deviation, and multiple regression analysis. The results show that the tax management or tax planning of Thai listed firms are positively and significantly related to earnings management. The types of listed firms are negatively and significantly related to earnings management.  The tax management or tax planning motives of the big size listed firms (SET) are smaller than the small size listed firms (mai).   The results of this research are useful information of the regulators and the agency of economic stimulation.  The results are also guidance of investment promotion policies or entire economic stimulation.  This research is enriched the literature of earnings management and tax management or tax planning for the researchers or scholars.

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Published

2022-08-21

Issue

Section

บทความวิจัย (Research article)