The objective of this research is to study the companies listed on the Stock Exchange of Thailand Property and Construction Group on the relationship between corporate governance; namely the percentage of shares held by executives proportion of independent directors size of the board of directors management responsibilities of the chairman and the proportion of attendance at board meetings and 1) the operating result i.e. the return on total assets return on equity return on sales and earnings per share and 2) tax planning including the ratio of tax expenses to accounting profits before income tax and tax rate per total asset. The secondary data collected from the financial statements and the registration statement (Form 56-1) from year 2014 to 2018 in total of 71 companies is analyzed using descriptive statistics including mean and standard deviation and inferential statistics such as correlation analysis and multiple regression analysis. The research results showed that corporate governance including the shareholding percentage held by management management responsibilities of the chairman and the proportion of attendance at the Board meetings has a positive relationship with tax planning (Tax rate to total assets) with statistical significance at the level of 0.01 and 0.05. There is also a positive relationship between the operating results including the return on total assets and tax planning (Tax rate to total assets) with statistical significance of 0.01.

The purposes of the study were to investigate 1) the opinions towards internal organizational factors affecting organizational commitment of DENSO Tool & Die (Thailand) Co. Ltd. employees 2) the organizational commitment and 3) the influence of factors affecting the performance of DENSO Tool & Die (Thailand) Co. Ltd. Employees. The data were collected from the employees through a questionnaire used as the research tool on organizational factors affecting organizational commitment and analyzed through parameter value percentage mean score (μ) standard deviation (σ) Spearman rank Correlation Coefficient or Spearmans rho and stepwise regression. The findings revealed that the internal factors affecting the commitment of the employees working at DENSO Tool & Die (Thailand) Co. Ltd. were positively related at the .01 statistical significance.

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 is to investigate the effects of efficiency in internal audit review of listed companies in Stock Exchange of Thailand by collecting data from 518 audit committee of listed companies in Stock Exchange of Thailand by using a questionnaire as an instrument. The results of statistics used for analyzing the collected data were simple linear regression analysis and multiple linear regression analysis indicated efficiency in internal audit reviews had positive relationships with corporate performance effectiveness and efficiency in risk management. Moreover effectiveness performance revealed a positive effect on gold achievement. The results obtained from this study could be used as guidelines for developing creating and improving the efficiency in audit committee performance and internal audit practice for organization to create reliability to the public and to be able to survive sustainably in a long period of time.

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.