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Boonyarut Yanyongpanich

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Open access 2026

Financial distress on earnings management: Evidence from an emerging market

This study investigates the impact of financial distress on earnings management among Thailand-listed companies during the COVID-19 recovery period (2021-2023). Using 1,323 firm-year observations, this study compared the Modified Jones Model and the Yoon Model to determine the most appropriate framework for emerging ma...

Boonyarut Yanyongpanich, Nuttavong Poonpool, Komkrit Wongkhae · 0 citations

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