This paper investigates household behavior with regard to consumption and precautionary saving under income uncertainty for durian farmers in Nonthaburi Province using both quantitative and qualitative research methods. A sample of 300 famers provides data collected by questionnaire and examined using the descriptive statistics of percentages mean and standard deviation as well as the inferential statistics of Pearson correlation and multiple regression analysis. The results show that durian farmers have an average income of 1039939.66 Baht per year and average debt of 574871.10 Baht per year. Focusing on precautionary saving behavior durian farmers save approximately 1000 to 5000 Baht per month by way of bank accounts premium saving bonds and human financial assets. In addition they exhibit a medium level of knowledge about philosophy of Sufficiency Economy including saving. However no relationship is found between level of saving and education. Hence the government should increase durian farmers’ knowledge concerning Sufficiency Economy including saving thus embracing improved human well-being as a developmental goal

This research aimed to study factors affecting the selection of accounting policies to measure the value of investment property of companies in the Stock Exchange of Thailand which related to earning management through discretionary accrual items. In this case the selection of these accounting policies were according to Thai Accounting Standard No. 40 : Investment Property. The sample size of this study was 239 listed firms in the Stock Exchange of Thailand who disclosed about investment property in their annual reports in 2015. Logistic regression analysis and ttest were employed to analyze data. The research revealed the debt to equity ratio was related to the selection of accounting policies to measure the value of investment property at 0.05 significant level. Furthermore the result from t-test found that cost model and fair value model for measuring investment property were not significantly different in earnings management at 0.05 significant level.

This Research aims to compare the financial reporting standards and to study the accountants’ attitudes towards accounting standards and revised of financial reporting standards The data were collected from 102 accountant of the companies listed in the Stock Exchange of Thailand. The statistics used in data analysis were t-tests and F-tests (One - Way ANOVA) According to the results of this study the content of revision of financial reporting were not significantly different from the former accounting standard According to impact upon the accountant attitudes the revision of financial reporting standards were difficult for understanding and the factors that affect cognitive attitude The availability of data preparation the cost of Preparation the impact on the financial statements. and Communication with people in the organization. were Age job level Working experience and number of participants on the course of the accounting seminar. This The accounting should learn more about accounting standards and the revision of financial reporting standards that comply with international standards. to provide financial statement’s users with greater reliability