จำนวน Repository ( 18 )
ความสัมพันธ์ระหว่างการกำกับดูแลกิจการและอัตราส่วนทางการเงินกับผลการดำเนินงาน ของบริษัทที่จดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย ที่มีบรรษัทภิบาลในระดับดีเลิศ
This study aimed to investigate the relationship between corporate governance and financial ratio with the performance of companies listed on the stock exchange of Thailand with an excellent score. The data were collected from annual registration statement (Form 56-1) of 191 companies from 2016 to 2020. Descriptive statistics such as mean percentage standard deviation and Inferential statistics such as Pearson’s Correlation Coefficient and Multiple Regression Analysis were used to examine the relationship. The results showed that 1) Corporate Governance namely Board size the ratio of independent director and Managerial Ownership positively corelated with firm performance. 2) Leverage Ratios (Financial Ratio) namely Debt to asset ratio and Debt to equity ratio negatively corelated with firm performance but Interest coverage ratio positively corelated with performance
ความสัมพันธ์ของการกำกับดูแลกิจการที่ดีต่อผลการดำเนินงานของกลุ่มอุตสาหกรรม บริการขนส่งและโลจิสติกส์
The purpose of this research is to study the relationship of corporate governance including corporate governance scores business size number of committees of the Board of Directors the proportion of independent directors to the total number of directors the number of meetings of the Board of Directors per year to operating results including gross margin net profit margin return on total assets return on equity ratio. The data was collected from the financial statements and the annual report form (Form 56-1) during the period 2013 – 2017 of 22 transportation and logistics service industry groups which are listed companies in the Stock Exchange of Thailand. Descriptive statistics correlation statistics and multiple regression equations were used in data analysis. The study indicated that corporate governance including the corporate governance score and number of committees of the Board of Directors and the number of meetings of the Board of Directors per year Related to the operating results including gross margin net profit margin and return on equity at a 95% confidence level.
บุพปัจจัยที่มีอิทธิพลต่อผลการดำเนินงานของธุรกิจเครื่องมือแพทย์ในประเทศไทย
This research aimed 1) to study levels of transformational leadership innovative climate knowledge management systems innovative work behaviors and firm performances 2) to investigate causal relationship of transformational leadership innovative climate knowledge management system as well as innovative work behaviors which influenced on performances of the Medical Device Business in Thailand 3) to examine relevance of those variables along with causal relationships of the antecedents affecting performance of the Medical Device Business in Thailand to empirical data. Data were collected from 312 middle level managers in Medical Device Business in Thailand by using questionnaires as a research instrument. All of the data were analyzed using Structural Equation Model. The analysis of correlation coefficient model showed that the latent variables significantly related to one other at statistical level of 0.001. The analysis of structural equation model (SEM) revealed that the model was completely compatible with the empirical data and the hypothesis. (GFI = 0.933 CFI = 0.972 RMSEA = 0.078 RMR = 0.018) The findings also showed that transformational leadership significantly affected innovative work behaviors at statistical level of 0.001. Similarly innovative climate significantly affected innovative work behaviors at statistical level of 0.001. Likewise knowledge management system significantly affected innovative work behaviors at statistical level of 0.001. Finally innovative work behaviors significantly and directly affected the firm performance at statistical level of 0.05.
ระดับการเปิดเผยข้อมูลสิ่งแวดล้อมและการกำกับดูแลกิจการที่ดีที่มีผลต่อผลการดำเนินงานของธุรกิจของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย
The research objective is to study the relationship between environmental disclosure levels corporate governance and the performance of companies listed in the Real Estate and Construction group on the Stock Exchange of Thailand. It was conducted by collecting information from the financial statements the annual reports and the information registration forms (Form 56-1) of 91 companies from 2015 to 2019. Descriptive statistics and inferential statistics were used in data analysis including correlation analysis and multiple regression analysis. The study results showed that environmental disclosure levels including environmental policy disclosure and other environmental disclosures positively correlate with the rate of return on equity return on total assets with a statistical significance at 0.01 and 0.05 levels. Corporate governance including the percentage of shareholding by the management and the number of the Board of Directors positively correlates with the return on total assets with a statistical significance at 0.01 and 0.05 levels.
ความสัมพันธ์ระหว่างการประยุกต์ใช้การบัญชีบริหารกลยุทธ์และผลการดำเนินงานการบริหารจัดการ
This study is to investigate the relationship between strategic management accounting implementation and managerial performance by collecting data from 87 managers of autoparts manufacturing in Thailand by using a questionnaire as an instrument. Using simple regression as analytical method The results of this study indicated strategic management accounting implementation had positive relationships with managerial performance. Meanwhile self efficacy and information literacy positively declined the relationship between strategic management accounting implementation and managerial performance. In summary strategic management accounting implementation had positive impact on managerial performance. Therefore manager should give priority and use the data from management accounting to plan controlling and decision in process for success in managerial performance.