The objective of this research is to study the accounting professional skills of accountants that affect the performance efficiency and financial report quality of sports businesses in Bangkok. Questionnaires are used to collect the data. The sample is 310 sports business accountants in Bangkok. Descriptive statistics are used in the analysis including frequency percentage mean and standard deviation. Pearson’s correlation analysis and multiple regression analysis are employed. The research results revealed that accounting professional skills had an impact on operational efficiency and financial report quality of sports businesses. Intellectual skills Personal management skills and Organizational management skills affected the overall performance of the accountants with statistical significance of 0.01. Interpersonal and communication skills and personal management skills affected the overall quality of financial reports of the sports business with statistical significance at the level of 0.01.

The objectives of this study were to discover the effectiveness of the environmental accounting on the financial information quality classified by the population characteristics and the organization sustainability of businesses certified by ISO 14001 in Thailand. The data were collected from 200 Finance and Accounting directors or managers of businesses certified by ISO 14001 in Thailand through the questionnaire as a research instrument. Statistics used in the data analysis included frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results showed that the effectiveness of environmental accounting regarding in the aspect of the reliability of the data reporting was significantly related to the quality of financial information and corporate sustainability. In addition the quality of financial information was also significantly related to the organization sustainability which included the addition of business value competitive ability and the organization image.

This research aims to study the good governance and the accountants’ performance standards affecting the quality of financial statement reports of the accounting firms in Bangkok the metropolitan areas and the central region. The research samples are executives or bookkeepers of the quality accounting offices in Bangkok the metropolitan areas and the central region. The data from 44 companies is collected. Descriptive statistics and multiple regression analysis are used. The study results found that the multiple regression analysis between the good governance and performance on the quality of financial statement reports in terms of comparability (quality4) was statistically significant at a level of 0.01. The significant variables were the use of professional knowledge (standard1) and carefulness (standard2) with statistical significance at 0.05

As Financial Knowledge based on Financial Risk Taking: The effects of financial literacy on risk tolerance has been concerned the objectives of this study are to compare levels of perceived risk and levels of financial literacy between two groups which are one who are likely to be good at financial literacy and one who do not and to analyze these linear relationships. This study is a survey research which the research methodology is mixed method. The qualitative data were collected from in-dept interview questionnaire while the quantitative data were also collected from online survey questionnaire. The population is students who enrolled in Bachelor of Business Administration in two main groups which are one who do and do not have financial literacy. The sample is students who enrolled in Department of Finance which represent one who have financial literacy and students who enrolled in Department of Information Technology which represent one who do not have financial literacy. The selection method of the sample is a purposive sampling method which surveyed fundamental financial knowledge financial behavior and perceived risk. The survey method used online survey and constructed in-depth interview. The sample were divided into three groups according to their perceived risks which are risk lovers risk neutral and risk averse. The hypothesis of this study is that there are differences between financial knowledge between sample who assessed their perceived risk themselves and who did them using a survey assessment. The results can be concluded that the population mean between two independent samples is statistically significant at level of 0.10 significance and the population mean between two groups of different methods of perceived risks is statistically significant of differences between those two means at 0.01 significance. Moreover the linear relationship which is correlation of financial literacy and perceived risk self-assessment is 0.175 (0.013) while one which is of financial literacy and perceived risk assessed by a survey is 0.160 (0.023). Thus these hypotheses are statistically significant. The suggestions are 1)financial curriculum should take a course of risk and risk management 2)investors who do not have good in financial knowledge should concern more about their investment including risk 3) investment consultant should assess the risk and perceived risk of consultee and let them know about the risks before making a investment decision 4)government should promote financial knowledge of financial planning cash management and investment allocation and risk diversification.

This research aimed to study the relationship between financial ratios of operating efficiency and profitability of listed companies on the Stock Exchange of Thailand. Data was collected from the financial statements of the real estate and construction groups from 2015 to 2019. The data were analyzed using descriptive statistics such as frequency percentage mean and standard deviation. The inferential statistics were Pearsons Correlation Coefficient and Multiple Regression Analysis. The results of the study found that 1. operating cash flow activities positively correlated with the return on asset 2. the debt to asset ratio was negatively correlated with the gross profit margin net profit margin return on asset and return on equity 3. average collection period was negatively correlated with the gross profit margin and net profit margin 4. inventory turnover had a negative correlation with the return on asset 5. the total asset turnover was positively correlated with the net profit margin return on asset and return on equity with the statistical significance at a level of 0.05.