This research aims to study the influences of sustainability management of environmental social and governance on sustainable corporate finance of the listed companies in the Stock Exchange of Thailand including 1) the listed companies which have been selected to continuously get the Thailand Sustainability Investment award all of 29 companies and 2) the listed companies which have been selected to discontinuously get the Thailand Sustainability Investment award all of 17 companies for 6 years from 2015 to 2018. This research is the mixed method research in both the Quantitative Research by using Descriptive Statistic Analysis Comparison of means Analysis Correlation Coefficient Analysis and Panel Data Regression Analysis with Hausman Test and the Qualitative Research by in-depth interview with 5 persons of the management of the Thailand Sustainability Investment awarded companies. The research results revealed that in continued Thailand Sustainability Investment awarded companies the sustainability management of Environmental has negatively statistically significantly influenced the sustainable corporate finance by making Debt to Assets (DAR) to decrease and positively statistically significantly influenced it by making Market Value (TBQ) Return on Equity (ROE) and Return on Assets (ROA) to increase. In discontinued Thailand Sustainability Investment awarded companies it found that the sustainability management of Social has negatively statistically significantly influenced sustainable finance by making Debt to Assets (DAR) to decrease and the sustainability management of governance has positively statistically significantly influenced sustainable corporate finance by making Market Value (TBQ) Return on Assets (ROA) and Return on Equity (ROE) to increase.

The objective of this study was: to experiment the activity using the (P) SPC2PAS model for Business Administration Undergraduates in Rajamangala university of Technology Phra Nakhon in (1) a comparison of achievement test of post-scores with pre-test scores of the first phase; (2) a comparison of post-test scores with pre-test scores of the second phase; (3) the result of the activity’s self-reflection of knowledge attitude and performance of learners; and (4) learners’ attitude towards an (P) SPC 2 PAS model. The research procedure was comprised of two phases. In Phase 1 there was the adjusted (P) SPC2PAS Model which was applied to use with Business Administration Undergraduates in Business Finance at Rajamangala University of Technology Phra Nakhon. In Phase 2 there was the experimentation of (P) SPC2PAS Model with Business Administration Undergraduates in Business Finance at Rajamangala University of Technology Phra Nakhon. The experimental group was the forty first-year financial undergraduates in the 2nd Semester of Academic Year 2010. The research instruments were: the business finance achievement test the self-reflective learning checklist and the attitude questionnaire analyzed by percentage mean standard deviation and the t-test. The result of the study showed that: (1) the mean scores of the sample group in the first phase of business finance comprehension’s post-test was significantly higher than of the pre-test at the statistical level of 0.05; (2) the mean scores of the sample group in the second phase of business finance comprehension’s post-test was significantly higher than of the pre-test at the statistical level of 0.05; (3) The learners’ spiral-learning development of the all activities’ self-reflection of knowledge attitude and performance of learners was 100 percentage; and (4) learners’ attitude towards using (P) SPC2PAS Model of Business Finance for Business Administration Undergraduates at Rajamangala University of Technology Phra Nakhon in the areas of the activity model teacher’s role instrument and learning evaluation was in mean scores at good to very good level-positive attitude.

The purpose of this study was to study the attitude and the undergraduates’ learning achievement towards Business Financial of undergraduate of Rajamangala University of Technology Phra Nakhon through the use of a cooperative learning method. The study participates selected by Purposive sampling. The Experimental Design was Randomized Control-Group Pretest-Posttest Design. The 3 item tests and 28 item questionnaires of Likert’s rating scales was used as the research instrument. Percentage mean standard deviation and t - test for independent sample analysis were statistical method to analyze data. The results were as follows: 1. The attitude towards Business Finance of the experimental group were significant higher than control group at the 0.01 level. 2. Business Finance learning achievement of the experimental group were significant higher than control group at the 0.01 level.

The purposes of this research were to investigate and present the component of digital platform to support financial transactions for the elderly. The data were collected using questionnaires which aimed to collect the data from 385 elderly. The collected data were analyzed by Exploratory factor analysis Elements are extracted using parent element method and orthogonally rotated element axis with Varimax method. The findings of the data analysis indicate that digital platform to support financial transactions for the elderly. The eigen values were in the range of 1.48 to 16.75. The sum of squared loading cumulative ware 64.30. There were four factors: 1) Digital Platform Features 2) Security for digital platforms 3) Conducive to physical performance of the elderly and 4) Types of digital platform service usage.

The objective of this paper is to study: 1) Impact of change in TFRS for PAEs during 2014 – 2020 for annual reports of Agriculture Business and Foods from SET; 2) Level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 - 2020; and 3) Factors affecting on level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 – 2020. Data was collected from 35 firms by using Consolidated Financial Statement Annual Report by using Modified Jones Model. This research results used SPSS software for analyses Descriptive Statistics and Multiple Regression Analysis. The results showed that: 1) Almost CEO has chosen to reduce the impact of change in TFRS and report only necessary impact. They showed the only materiality of professional judgement by adjusted in the impact of unappropriated retained earnings at the beginning periods for adjusted separate entry in Change in Financial Position Statement. This result also showed that almost items during 2019 and 2020 have more impact from change in TFRS 15 TFRS 7 TFRS 9 and TAS 32; and 2) Before TFRS for PAEs have impact (published) It showed the effects of fluctuation on Discretionary Accrual (DAC). It trends to decrease in Discretionary Accrual after TFRS for PAEs have published for many years. However it showed that level of earnings quality by using DAC between 2014 – 2020 was not significant at α = 0.05 or level of significant at 95%. While the consolidated financial statements during 2014 – 2017 Agriculture Business and Foods have increasing in ROA continuously. However after situations of impact from changing TFRS in 2019 – 2020 and situation of Corona Virus 2019 have effect on the fluctuation of ROA decreasingly.; and 3) the effect of change in TFRS for PAEs and type of ownership structures and group of businesses have no impact on level of earnings quality at significant level (α =0.05). However the effect of change in TFRS for PAEs has negative impact on return on assets (ROA) at significant level (α <0.01). While type of ownership structure group of businesses and firm size have positive impact on ROA at significant level (α < 0.05)