ความระมัดระวังของกำไรทางบัญชี : กรณีศึกษาบริษัทจดทะเบียนที่ไม่ใช่กลุ่มบริษัททางการเงินในตลาดหลักทรัพย์แห่งประเทศไทย / เดชอนันต์ บังกิโล = Conservatism of accounting earnings the case of non-financial listed companies in the Stock Exchange of Thailand / Dej-Anan Bungkilo
The purpose of this research is to study conservatism of accounting earnings of non-financial listed companies in the Stock Exchange of Thailand (SET) and the effect of auditor firm size on conservatism of accounting earnings of non-financial listed companies in the Stock Exchange of Thailand. The 972 samples used in this study were collected from database of the Stock Exchange of Thailand during the years 1999 to 2002. Using the Basu's (1997) model, the results indicate that after the adoption of new accounting standards in 1999, earnings of non-financial listed companies in the Stock Exchange of Thailand reflect recognition of bad news faster than good news, consistent with accounting conservatism principle. However, there is no evidence indicate that auditor firm size has effect on conservatism of accounting earnings of non-financial listed companies in the Stock Exchange of Thailand.
