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.

This research aims to study the relationship between profitability which included gross margin operating margin net profit margin return on assets return on equity and earnings per share and price to earnings ratio and dividend yield. The data were collected from financial statements and the annual reports of the companies listed on the Stock Exchange of Thailand (SET100). The top three companies selected should yield a maximum registered capital of each business category from the 1st January to the 31st of December during 2012 and 2015. 20 companies were chosen. The statistics used in the data analysis were descriptive and analyzed by arithmetic mean maximum minimum Standard Deviation and Pearson Correlation Coefficients to describe the characteristics of the collected data. The results of the study revealed that profitability gained from the gross margin operating margin net profit margin return on assets and return on equity. The earnings per share ratio were related to the price to earnings ratio and dividend yield at the reliability level of 95% and 99%.

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.

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.

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.