The objectives of this research were to analyze earning management of companies listed on the Stock Exchange of Thailand during the Covid-19 situation of the financial statements of 2020 and 2021 and to compare earning management of listed companies in the Stock Exchange of Thailand between the period before the Covid-19 incident and during the Covid-19 event, in the period before the event is the financial statements of 2017 and 2019, during the Covid-19 event is the financial statements of 2020 and 2021. The sample group used in this study is companies listed on the Stock Exchange of Thailand Data was collected during the year 2017 - 2021 from the 56-1 report form and related information. A total of 910 samples were included. The statistics used in the data analysis were Mean, Standard Deviation, and Compare means analysis with independent test.
The results showed that companies listed on the Stock Exchange of Thailand had no statistically significant difference between earning management before the Covid-19 crisis and the period during the Covid-19 crisis. Earning management are measured on discretional accrual which calculated modified Jones model, Kothari's Model, and the Yoon Model.