การศึกษาความสัมพันธ์ระหว่างความสามารถในการทำกำไรกับการสร้างความมั่งคั่งของผู้ถือหุ้นของอุตสาหกรรมอาหาร และเครื่องดื่มในตลาดหลักทรัพย์ แห่งประเทศไทยระหว่าง พ.ศ. 2553-2557

The purpose of this research was to study the relationship between profitability and shareholders wealth creation of food and beverage industry in The Stock Exchange of Thailand during the years 2010 to 2014. The study examined the financial data of twenty companies in the food and beverage industry with the highest market capitalization as of July 11th 2014. The study used descriptive statistics for initial data testing and used stepwise multiple regressions for testing the hypothesis. The results of the profitability study using stepwise multiple regression analysis indicated that the Operating Income Margin (OIM) Net Profit Margin (NPM) Return on Assets (ROA) Investment income (INV) and number of board of directors (BOD) were significantly related to shareholders wealth creation of food and beverage industry at the confidence level of 95%. However Firm size (FSIZE) was not statistically related to Shareholders Wealth creation of food and beverage industry.