Contribution
Accounting earnings infornativeness is
important for the investors to use in making decision
on investment. Thanks to the accounting earnings
being the fi gures that refl ect operational outcome,
earnings persistence depends on the earnings
factor in the present year because earnings thereof
consists of some parts of remaining items and cash
fl ow from performance/operation. As a result, the
objective of this research is to study relationship
between corporate governance mechanisms on
earnings informativeness through median variable,
earnings persistence and its checking whether it
reduces or not because the earnings calculated on
earnings criterion give a chance to executives able
to deliberate in setting up recognition of various
items to study whether or not the investors on
the Stock Exchange of Thailand see importance
of the present year earnings ready to make up