ผลกระทบของผลแตกต่างทางภาษีที่ส่งผลต่อคุณภาพกำไรของบริษัทจดทะเบียน ในตลาดหลักทรัพย์แห่งประเทศไทย กลุ่ม Set 100
Year: 2024
Type: article
Abstract: This research aimed to (1) study the effect of book-tax differences on earning quality. (2) To study the effect of book-tax differences on the Value for Investors, it consist of two variables: EPS and PB. This research collected data from the financial statements of the last four years, from 2018 to 2021. The sample is the listed companies in the stock exchange of Thailand SET100 that have complete data 63 companies. There is a data total of 252 firm years. The data were used in descriptive statistics and the multiple regressions analysis. The research results found that the book tax differences have a positive effect on the earnings per share and the book tax differences have a positive effect on the price-to-book ratio statistically significant. However, the results found that the book tax differences have no effect on earning quality.
Author: Uachanachit, Daranee
Institution: Sripatum University
Language: Thai
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7215166256