摘要：AbstractThe 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.
