|
|
REFERENCES
Ali,
H., Amin, H. M., Mostafa, D., & Mohamed, E. K. (2022). Earnings
management and investor protection during the COVID-19 pandemic: Evidence
from G-12 countries. Managerial Auditing Journal, 37(7), 775-797.
https://doi.org/10.1108/MAJ-07-2021-3232
Basu, S. (1997). The conservatism
principle and the asymmetric timeliness of earnings. Journal of Accounting
and Economics, 24(1), 3-37. https://doi.org/10.1016/S0165-4101(97)00014-1
Beaver,
W. H., & Ryan, S. G. (2005). Conditional and unconditional conservatism:
Concepts and modeling. Review of Accounting Studies, 10(2), 269-309.
https://doi.org/10.1007/s11142-005-1532-6
Bens,
D. A., Monahan, S. J., & Steele, L. B. (2018). The effect of aggregation
of accounting information via segment reporting on accounting conservatism. European
Accounting Review, 27(2), 237262.
https://doi.org/10.1080/09638180.2016.1260488
Boonlert-U-Thai, K., & Phakdee, A. (2018). Board
characteristics, accounting conservatism, and firm performance of Thai listed
companies. Journal of Accounting Profession, 14(43), 27-47. DOI:
10.14456/jap.2018.24
Boonlert-U-Thai, K., & Phakdee, A. (2019). Audit committee, aboard education,
and accounting conservatism. Journal of Business Administration, 42(162),
1-26. DOI: 10.14456/jba.2019.8
Chen,
Q., Hemmer, T., & Zhang, Y. (2007). On the relation between conservatism
in accounting standards and incentives for earnings management. Journal of
Accounting Research, 45(3), 541565.
https://doi.org/10.1111/j.1475-679X.2007.00243.x.
Dechow, P. M., Sloan, R. G., & Sweeney,
A. P. (1995). Detecting earnings management. Accounting review, 70(2),
193-225.
Dechsukhum, A., Tangeakchit, M., & Laohavisudht,
S. (2022). Relationship between audit committee characteristics and
accounting conservatism of listed companies in the stock exchange of
Thailand. Songklanakarin Journal of
Management Sciences, 39(2), 159-186.
Gassen, J., Uwe Fülbier,
R., & Sellhorn, T. (2006). International
differences in conditional conservatismthe role of unconditional
conservatism and income smoothing. European Accounting Review, 15(4),
527-564. https://doi.org/10.1080/09638180601102107
Givoly, D., & Hayn,
C. (2000). The changing time-series properties of earnings, cash flows and
accruals: Has financial reporting become more conservative?.
Journal of Accounting and Economics, 29(3), 287-320.
https://doi.org/10.1016/S0165-4101(00)00024-0
Habib,
A., Uddin Bhuiyan, B., & Islam, A. (2013). Financial distress, earnings
management and market pricing of accruals during the global financial crisis.
Managerial Finance, 39(2), 155-180.
https://doi.org/10.1108/03074351311294007
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate
Data Analysis. 7th ed. PEARSON Prentice Hall, USA.
Hansen,
J. C., Hong, K. P., & Park, S. H. (2018). Accounting conservatism: A life
cycle perspective. Advances in Accounting, 40, 7688.
https://doi.org/10.1016/j.adiac.2017.10.001
Hartam, W., & Kresnawati,
E. (2022). Accounting Conservatism and Earnings Management: Moderating Effect
of the Corporate Life Cycle. In International Conference on Sustainable
Innovation Track Accounting and Management Sciences (ICOSIAMS 2021) (pp.
295-303). Atlantis Press. DOI 10.2991/aebmr.k.211225.041
Hazarika,
S., Karpoff, J. M., & Nahata,
R. (2012). Internal corporate governance, CEO turnover, and earnings
management. Journal of financial Economics, 104(1), 44-69.
https://doi.org/10.1016/j.jfineco.2011.10.011
Hofstede,
G., Hofstede, G. J., & Minkov, M. (2010). Cultures
and Organizations: Software of the Mind. 3rd Ed. New York: Mcgraw-Hill.
Hopwood,
W., McKeown, J., & Mutchler, J. (1994). A reexamination of auditor versus
model accuracy within the context of the going-concern opinion decision. Contemporary
Accounting Research, 10(2), 409-431.
https://doi.org/10.1111/j.1911-3846.1994.tb00400.x
Jackson,
S. B., & Liu, X. (2010). The allowance for uncollectible accounts,
conservatism, and earnings management. Journal of Accounting Research, 48(3),
565-601. https://doi.org/10.1111/j.1475-679X.2009.00364.x
Jensen M. C., Meckling W. H.
(1976). Theory of the firm: Managerial behavior, agency
costs and ownership structure. Journal of Financial Economics, 3(4), 305360. https://doi.org/10.1007/978-94-009-9257-3_8
Krishnan,
G. V., & Parsons, L. M. (2008). Getting to the bottom line: An
exploration of gender and earnings quality. Journal of Business Ethics, 78,
65-76. DOI 10.1007/s10551-006-9314-z
Lara,
J. M. G., Osma, B. G., & Penalva,
F. (2012). Accounting conservatism and the limits to earnings management.
Retrieved from: http://www.hec.unil.ch/documents/seminars/dcc/786.pdf
Lin,
F., Wu, C. M., Fang, T. Y., & Wun, J. C.
(2014). The relations among accounting conservatism, institutional investors
and earnings manipulation. Economic Modelling, 37, 164-174.
https://doi.org/10.1016/j.econmod.2013.10.020
McKeown,
J. C., Mutchler, J. F., & Hopwood, W. (1991). Towards an explanation of
auditor failure to modify the audit opinions of bankrupt companies.
Auditing: A Journal of Practice & Theory, 10, 1-13.
Mutchler,
J. F., Hopwood, W., & McKeown, J. M. (1997). The influence of contrary
information and mitigating factors on audit opinion decisions on bankrupt
companies. Journal of accounting Research, 35(2), 295-310.
https://doi.org/10.2307/2491367
Nantapanich, Y., & Pipatnarapong, J. (2022). The effect of earnings
management, accounting conservatism, and corporate social responsibility on corporate income tax avoidance
and the moderating effect of audit quality: Evidence from Thailand. Journal
of Accounting Profession, 18(60), 26-60. DOI: 10.14456/jap.2022.17
Phakdee, A., & Srijunpetch, S.
(2020). The Value Relevance of Accounting Information in Financial Industry:
15-Year Perspective. Journal of Business Administration the Association of
Private Higher Education Institutions of Thailand, 9(1), 196-214.
Phakdee, A., & Srijunpetch, S.
(2022). Accounting conservatism and earnings management of Thai listed
companies under the coronavirus disease 2019 (COVID-19) pandemic. Journal of Business Administration The Association of Private Education Institutions of
Thailand, 11(2), 160-181.
Phakdee, A., & Srijunpetch,
S. (2023). The impact of Thailand Sustainability Investment (THSI) on value
relevance of earnings under COVID-19 pandemic: Evidence from Thailand. Journal
of Business Administration, 46(177), 122. DOI: 10.14456/jba.2023.1
Pugatekaew, K. (2022). Special
characteristic of audit committees and accounting conservatism. Journal of
Accounting Profession, 18(60), 5-25. DOI: 10.14456/jap.2022.16.
Pujiono, Radityo,
E., Kusumaningtias, R., & Putra, R. (2023). An
overview fair play regulation in England premier league: Accounting
information for leverage and financial distress to conservatism. Cogent
Business & Management, 10(1), 2164996.
https://doi.org/10.1080/23311975.2023.2164996
Salehi,
M., & Sehat, M. (2019). Debt maturity structure,
institutional ownership and accounting conservatism: Evidence from Iranian
listed companies. Asian Journal of Accounting Research, 4(1), 35-51.
https://doi.org/10.1108/AJAR-05-2018-0001
Sari,
W. P. (2020). The effect of financial distress and
growth opportunities on accounting conservatism with litigation risk as
moderated variables in manufacturing companies listed on BEI. Budapest
International Research and Critics Institute (BIRCI-Journal): Humanities and
Social Sciences, 3(1), 588-597. https://doi.org/10.33258/birci.v3i1.812
Schipper, K. (1989). Earnings management. Accounting
horizons, 3(4), 91-102.
Scott, W. R. (2009). Financial
Accounting Theory. 5th Ed. Prentice Hall, Upper Saddle River
New Jersey.
Strobl,
G. (2013). Earnings manipulation and the cost of capital. Journal of
Accounting Research, 51(2), 449-473. https://doi.org/10.1111/1475-679X.12008
Tangruenrat, C., & Yomchinda, N.
(2022). IFRS Adoption and the Value Relevance: Evidence from the Stock
Exchange of Thailand. Journal of Federation of Accounting Professions, 4(10),
65-80.
Tate,
W. L., Ellram, L. M., Bals, L., Hartmann, E., &
Van der Valk, W. (2010). An agency theory
perspective on the purchase of marketing services. Industrial Marketing Management,
39(5), 806-819. https://doi.org/10.1016/j.indmarman.2009.08.005
Thailand
Federation of Accounting Professions (TFAC). (2020). Conceptual framework
for financial reporting. Retrieved from:
https://www.tfac.or.th/upload/9414/tVnkbtuw0V.pdf
Vichitsarawong, T., Eng, L. L., & Meek, G. K. (2010). The impact of the
Asian financial crisis on conservatism and timeliness of earnings: Evidence
from Hong Kong, Malaysia, Singapore, and Thailand. Journal of
International Financial Management & Accounting, 21(1), 32-61.
https://doi.org/10.1111/j.1467-646X.2009.01035.x
Wasiuzzaman, S., Sahafzadeh, I., & Rezaie Nejad, N. (2015). Prospect theory, industry
characteristics and earnings management: A study of Malaysian industries. Review
of Accounting and Finance, 14(3), 324-347.
https://doi.org/10.1108/RAF-07-2014-0075
Watts,
R. L., & Zimmerman, J. L. (1986). Positive accounting theory.
Prentice Hall.
Watts,
R. L., & Zimmerman, J. L. (1990). Positive accounting theory: A ten year perspective. Accounting Review, 131-156.
Williams,
C. D. (2015). Asymmetric responses to earnings news: A case for ambiguity. The
Accounting Review, 90(2), 785817. https://doi.org/10.2308/accr-50866
|
|