Monitoring financial risk ratios and earnings management: evidence from Malaysia and Thailand

The main focus of this study is to examine the mean difference of earnings management, leverage, financial distress and free cash flow between the neighbours - Malaysia and Thailand. Based on 335 Malaysian listed firms and 224 Thailand listed firms from 2010 to 2012, this study finds that there is a...

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Bibliographic Details
Main Authors: Budsaratragoon, P (Author), Sanusi, ZM (Author), Selahudin, NF (Author), Zakaria, NB (Author)
Format: Article
Language:English
Online Access:View Fulltext in Publisher
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001 10.1016-j.sbspro.2014.06.010
008 220127s2014 CNT 000 0 und d
020 |a 1877-0428 
245 1 0 |a Monitoring financial risk ratios and earnings management: evidence from Malaysia and Thailand 
856 |z View Fulltext in Publisher  |u https://doi.org/10.1016/j.sbspro.2014.06.010 
520 3 |a The main focus of this study is to examine the mean difference of earnings management, leverage, financial distress and free cash flow between the neighbours - Malaysia and Thailand. Based on 335 Malaysian listed firms and 224 Thailand listed firms from 2010 to 2012, this study finds that there is a significant mean difference for earnings management, leverage, and financial distress between Malaysia and Thailand. These results should be of interest to public listed firms, regulators and various stakeholders to assist proper guidelines and understanding on earnings management. (C) 2014 Published by Elsevier Ltd. 
700 1 0 |a Budsaratragoon, P  |e author 
700 1 0 |a Sanusi, ZM  |e author 
700 1 0 |a Selahudin, NF  |e author 
700 1 0 |a Zakaria, NB  |e author