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dc.contributor.authorTreejareun, Sararaken_US
dc.contributor.authorศรารักษ์ ตรีเจริญen_US
dc.date.accessioned2021-10-04T06:49:14Z
dc.date.available2021-10-04T06:49:14Z
dc.date.issued2021-10-04
dc.identifier.urihttp://repository.rmutp.ac.th/handle/123456789/3711
dc.descriptionวิทยานิพนธ์ (บธ.ม.) -- มหาวิทยาลัยเทคโนโลยีราชมงคลพระนคร, 2563en_US
dc.description.abstractThis research aimed to study earning quality, sustainability factors (ESG) and the relationship between earning quality and sustainability factors of the 59 companies listed in the sustainability index (SET THSI INDEX). The data was collected from the financial statements, annual reports, sustainability report, and the data entry forms (Form 56-1) from 2015 to 2019. Descriptive statistics and inferential statistics were used in the data analysis, including correlation analysis and multiple regression analysis The results of the study showed that most of the companies listed in the SET THSI Index had higher earning quality than the index average. The sustainability factor that has the greatest influence on earning quality is good governance. When the relationship between earning quality and sustainability factors (ESG) was analyzed, it was found that there was a statistically significant correlation between environmental disclosures and good governance namely the number of the Board of Directors, shareholding by Thai juristic person at the levels 0.01 and 0.05. There was a statistically significant opposite correlation between the disclosure of social responsibility information including anti-corruption aspect, human rights aspect, and responsibility to consumer aspect; and good governance including the proportion of shares held by family companies at levels 0.01 and 0.05.en_US
dc.description.sponsorshipRajamangala University of Technology Phra Nakhonen_US
dc.language.isothen_US
dc.subjectAccountingen_US
dc.subjectการบัญชีen_US
dc.subjectBusiness administrationen_US
dc.subjectการบริหารธุรกิจen_US
dc.subjectStock exchangesen_US
dc.subjectตลาดหลักทรัพย์en_US
dc.subjectGood corporate governanceen_US
dc.subjectบรรษัทภิบาลen_US
dc.titleEarning quality of listed companies on stock Exchange of Thailand, selected to Thailand sustainability investment index (set thsi index)en_US
dc.title.alternativeคุณภาพกำไรของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทยที่ได้รับคัดเลือกให้อยู่ในดัชนีความยั่งยืน “SET THSI INDEX”en_US
dc.typeThesisen_US
dc.contributor.emailauthorarit@rumtp.ac.then_Us


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