The objective of this research aimed to study factors affecting earning persistence and firm value of list firms in the stock exchange of Thailand in set 100 Index. The data was collected in 5 years period from 2011 – 2015 which including 213 samples and then analyzed data by using descriptive statistics and multiple regression analysis. The research revealed growth rate of sales current earnings and cash flow for short term investment reflected to earnings persistence. Furthermore this research also shed some light on factors affecting firm value and found that earnings persistence financial risk dispersed ownership structure and discretionary accrual directly affected to firm value. These results provided more information to investors about significant factors for decision making especially discretionary accrual factor. Therefore firms who have low level of earnings management and high level of earning persistence will reflect to future firm value.

The purposes of this research were to investigate the perception on activity maneuver and supporting factors regarding employees participation in Corporate Social Responsibility (CSR). The sample consisted of 250 employees of Prachin Buri Industrial Estate 304 Prachin Buri Province. The research results are as follows. The employees’ perception on activity maneuver information in CSR in the overall was at the highest level (= 4.62 S.D. = 0.44). The overall perception on the information had a statistically significant positive relationship with employees’ participation at the .01 level (r = .347). When considering each aspect the perception on activity information positively correlated with participation in CSR activities at the .01 level of significance (r = .295). The results of the appropriate model analysis used to forecast the employees’ perception on CSR activity indicated that the perception of policy information had a p-value of .012 meaning that the policy factor could predict the employees’ information perception at 0.05 statistical significance with a tolerance of .704 the VIF was 1.420. As for the planning aspect the tolerance value was .617 with the VIF value of 1.621 and the activity guideline aspect had its tolerance value of .532 with the VIF value of 1.881. This means that the perception regarding policy planning and guideline aspects was not beyond the Multicollinearity variables because their tolerance values were not lower than .2 and VIF did not exceed 10. Also the results of the regression coefficient analysis of factors affecting the information perception on CSR activities in the form of raw scores (B) were .298 .168 and .209 indicating that the variables predicting the perceived social responsibility included policy (X1) planning (X2) and activity guidelines (X3) and the three variables can together predict the level of awareness of CSR activities. These three factors could jointly predict the information perception on CRS at 11 percent. Factors promoting the employee participation on social responsibility were generally at a moderate level ( = 2.94 S.D. = 1.22) and there was a statistically significant positive correlation with employee participation at the .01 level (r = .855). When looking at each aspect it was found that factors promoting the employee participation in training and activities were positively related to the social responsibility aspect statistically significant at .01 (r = .773) and (r = .841). The results of the analysis of the appropriate models used to predict the factors contributing to employee participation showed that employees’ activity and training participation had the positive influence on CSR activities with p-value of .000 and .001 which was less than 0.05 indicating that their attendance could predict promoting factors of the employee participation statistically significant at the .05 level. This means activity and training participation factors could contribute to the promotion of employee participation statistically significant at the .05 level. While the training had a tolerance value of .225 the VIF value of 4.450 the activity participation had a tolerance value of .259 the VIF value of 3.858. As for being a group member the tolerance ship was .193 with the VIF value of 5.185 showing that participating in training and membership did not go beyond the Multicollinearity due to the tolerance value of not less than 2 and VIF value of not more than 10. The result of the regression coefficient analysis of factors affecting the level of factors contributing to employee participation on CSR operations were .157 .391 and .028 showing that the predicting variables of the employee participation promotion were training (X4) and participation (X5) and group membership (X6). The three variables could predict the level of factors contributing to employees participation on CRS at 72.70%

The purpose of this research was to study level of the preliminary cost calculate for a large building in Roi Et province and to study the factors that affected on initial cost reduction of large building constructions in Roi Et province. The sample group used in this research were devisers supervisors project managers and construction contractors in Roi Et province. There were 5 projects with a total of 145 people. The instruments used in the research were a 5 level rating estimation questionnaire. Data were analyzed by using frequency percentage mean standard deviation and the hypothesis tested by using Multiple Linear Regression with (Enter Regression). The result of the research shows that An analysis of opinion on principal control of large building constructions in Roi Et province. It was found that the practice level was at the highest level. Which is arranged in order from the highest average to the lowest namely machinery cost material cost contractor cost operating cost and labor costs respectively. and The analysis of Regression Model Development for Preliminary Calculate Cost of construction works had resulted in lowering the initial cost of large building constructions in Roi Et Province of 5 factors included structural design architectural design interior design system design and exterior design. Resulting in reducing the initial cost of large building constructions in Roi Et province with statistical significance at the level of .01 level.

The research objectives were to: 1) study the model and level of disclosing the human resource accounting of professional football clubs in Thailand; 2) study the operating performance of professional football clubs in Thailand; and 3) present the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand. This study was the qualitative research comprising 5 stages: Stage 1 – Review of theories documents and research studies relating to the disclosure of human resource accounting and the competitive advantage of professional football clubs in Thailand and other countries; Stage 2 – Study on accounting practice and disclosure of Thai Premier League professional football clubs; Stage 3 – Semi-structured in-depth interview of football club executives accounting specialists investors and fan clubs; Stage 4 – Study on the level of disclosing the human resource accounting of football players in Thai Premier League professional football clubs via financial statements website and Facebook; and Stage 5 – Examination of operational feasibility for the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand with a structured interview. The results showed as follows: 1. At present Thai Premier League professional football clubs have complied with the financial reporting standards for non-publicly accountable entities (NPAE) but each club disclosed the information about its football players differently because the specific accounting practice for football players has not yet been established. There were 3 accounting practice models relating to football players which were consistent with the generally accepted accounting principles; namely Model 1 – Intangible assets; Model 2 – Receivables; and Model 3 – Expenses. The model applied by each club would depend on the characteristics of transactions incurred with the football players in that club. 2. The result of comparing the relationship between a group of football clubs with disclosure of human resource accounting above average and a group of football clubs with disclosure of human resource accounting below average indicated that the group of football clubs with disclosure of human resource accounting above average had tendency and direction relating to the operating performance reflecting better form of financial ratio than the group of football clubs with disclosure of human resource accounting below average. 3. The disclosure of human resource accounting relating to football players enabled the stakeholders to have information to be utilized in 3 facets; namely human resource management decision-making and evaluation. The disclosure of human resource accounting relating to football players affected the operating performance of football clubs and led to the competitive advantage. 4. The disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand which should be disclosed totaled 40 items comprising 7 aspects; namely 1) human resource policy (football players); 2) basic information about human resources; 3) financial information; 4) priority to human resources in the organization; 5) health and occupational safety; 6) human resource development; and 7) relationship between human resources and culture should be disclosed via financial statements websites and Facebook either financial or non-financial information relating to the decision-making of the stakeholders.

This research aimed to study environmental and social disclosure levels the relationship between performance and environmental and social disclosures and the comparison of the performance and environmental and social disclosures of industrial product companies and the resource industry group listed on the Stock Exchange of Thailand. The secondary data was collected from financial statements annual reports and the data entry forms (Form 56-1) from 2015 to 2019 of the total of 130 companies. Descriptive statistics were used for the analysis namely mean and standard deviation. Inferential statistics such as correlation analysis and multiple regression analysis were also used. The research results showed that there was a Statistically significant correlation between the performance and the environmental and social disclosures of the companies in the industrial product group including reusing aspects environmental monitoring aspects and environmental law aspects and the return on equity (ROE) debt ratio (DR) and stakeholder equity (SE) at the levels of 0.01 and 0.05. In the resource industry group there was a statistically significant correlation between environmental and social disclosures namely recycling aspect with return on equity (ROE) debt ratio (DR) and income at the levels of 0.01 and 0.05.