dc.contributor.author | Treejareun, Sararak | en_US |
dc.contributor.author | ศรารักษ์ ตรีเจริญ | en_US |
dc.date.accessioned | 2021-10-04T06:49:14Z | |
dc.date.available | 2021-10-04T06:49:14Z | |
dc.date.issued | 2021-10-04 | |
dc.identifier.uri | http://repository.rmutp.ac.th/handle/123456789/3711 | |
dc.description | วิทยานิพนธ์ (บธ.ม.) -- มหาวิทยาลัยเทคโนโลยีราชมงคลพระนคร, 2563 | en_US |
dc.description.abstract | This 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.sponsorship | Rajamangala University of Technology Phra Nakhon | en_US |
dc.language.iso | th | en_US |
dc.subject | Accounting | en_US |
dc.subject | การบัญชี | en_US |
dc.subject | Business administration | en_US |
dc.subject | การบริหารธุรกิจ | en_US |
dc.subject | Stock exchanges | en_US |
dc.subject | ตลาดหลักทรัพย์ | en_US |
dc.subject | Good corporate governance | en_US |
dc.subject | บรรษัทภิบาล | en_US |
dc.title | Earning quality of listed companies on stock Exchange of Thailand, selected to Thailand sustainability investment index (set thsi index) | en_US |
dc.title.alternative | คุณภาพกำไรของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทยที่ได้รับคัดเลือกให้อยู่ในดัชนีความยั่งยืน “SET THSI INDEX” | en_US |
dc.type | Thesis | en_US |
dc.contributor.emailauthor | arit@rumtp.ac.th | en_Us |