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This study’s objectives are to investigate the risk management disclosures and to test the relationship between the risk management disclosures and earnings management. By quota and simple random sampling, sample is 235 listed companies in the Stock Exchange of Thailand. The risk management disclosures and earnings management are collected from either annual reports or 56-1 reports in 2015. Descriptive analysis and multiple regression are used to analysis the data. As the results, the average level of risk management disclosures of listed companies is in good level. The most common disclosures of risk management are corporate internal environment and monitoring categories, while the category of event identification is the less common disclosure. To test the relationship between the level of risk management disclosures and earning management, this study finds that risk response and size of company have negative correlation with earnings management.
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