The objective of this research was to explore factors affecting the selection of property plant and equipment revaluation influencing discretionary accruals of listed companies in real estate and construction sector in Stock Exchange of Thailand during the period of 2011 - 2013. Data were collected from 294 samples and analyzed by logistic regression analysis and t-test in order to test the hypothesis. The results revealed that debt and property investment ratios affected the selection of revaluation accounting policies. Furthermore the research revealed that sample firms selecting property plant and equipment revaluation had significantly higher discretionary accruals than those firms who applied cost method at 0.05 significant level of statistics.

Numerous studies on the use of humor in the workplace have long been investigated in the past decades. Managerial humor is viewed as the critical factor for a manager to alter the working environment leading to creativity and innovation. To encourage organizational innovation innovative behavior is a major driving force. The exploration of the relationship between humor styles and innovative behavior in Thai context has been underdeveloped and needs to be extended to examine the differences of these factors compared to other cultures. Therefore this current study aimed to examine the relationship between managerial humor and innovative behavior of managers in real estate firms listed in Stock Exchange of Thailand. Data were gathered by using stratified random sampling technique. Questionnaires were used as the instrument for data collection. Data were collected from managers in all levels during June-August 2017. The findings showed that managers preferred to majorly use self-enhancing humor styles rather than other humor styles. For hypotheses testing the results demonstrated that the four independent variables including affiliative self-enhancing aggressive and self-defeating humor styles could explain 23% of variance to innovative behavior (R2 = .227 F (4 79) = 5.446 p <.01). This suggested that there were other factors that could explain innovative behavior of managers that had not been incorporated in this current study. In addition the findings indicated that affiliative humor style had a significantly positive effect on innovative behavior of managers in real estate firms (β = .280 p <.008) as did self-enhancing humor style (β = .279 p <.011).