This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed companies in the Stock Exchange of Thailand were in highest level in terms of opinions concerning internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. Regarding each aspect of the opinions the overall and individual opinions on the sustainable survival of listed companies in the Stock Exchange of Thailand were expressed at the highest level including the achievement of organizational goals related parties’ acceptance and trust and competitive advantage. Based on the relationship analysis and the impact it was found that 1 ) the qualifications of the internal auditor had a positive relationship and impact on the overall sustainable survival of listed companies in the Stock Exchange of Thailand and 2) the work performance of internal auditors had a positive relationship and impact on the overall sustainable survival of listed companies in the Stock Exchange of Thailand. In summary the qualifications and performance of internal auditors were positively related and had an impact on the sustainable survival of listed companies in the Stock Exchange of Thailand. Therefore companies should focus on internal auditors’ qualifications and work performance to make the organization more competitively advantageous and more accepted by those who got involved and able to achieve the goals which can enable the organization to succeed and survive sustainably.

The objective of this study is to examine Banking Sector’s anomaly in the Stock Exchange of Thailand (SET): The influence of Market Capitalization and P/E ratio. The study focuses on 11 stocks in banking sector from January 2012-December 2016 to tally 26840 samples. The factors of this study are the return of these stocks the return of SET the market capitalization and P/E ratio of banking sector in the Stock Exchange of Thailand. The study classifies these stocks into 4 groups as following - Low market capitalization group - High market capitalization group - Low P/E ratio group - High P/E ratio group The multiple linear regressions with Ordinary Least Squares (OLS) are used in analysis at the statistically significant level of 0.1. The result shows that all 4 groups do not have statistical relationship with the return of banking sector in SET. The conclusion of this study is that there is no anomaly of banking sector from the influences of market capitalization and P/E ratio.

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).

This research aimed to study factors affecting the selection of accounting policies to measure the value of investment property of companies in the Stock Exchange of Thailand which related to earning management through discretionary accrual items. In this case the selection of these accounting policies were according to Thai Accounting Standard No. 40 : Investment Property. The sample size of this study was 239 listed firms in the Stock Exchange of Thailand who disclosed about investment property in their annual reports in 2015. Logistic regression analysis and ttest were employed to analyze data. The research revealed the debt to equity ratio was related to the selection of accounting policies to measure the value of investment property at 0.05 significant level. Furthermore the result from t-test found that cost model and fair value model for measuring investment property were not significantly different in earnings management at 0.05 significant level.

งานวิจัยเรื่องความสัมพันธ์เชิงสาเหตุของรูปแบบภาวะผู้นำและความฉลาดทางสังคมที่มีอิทธิพลต่อรูปแบบ การจัดการความขัดแย้งของผู้บริหารบริาทที่จดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย มีตถุประสงค์ของการวิจัยคือ 1) เพื่อพัฒนาโมเดลความสัมพันธ์เชิงสาเหตุของรูปแบบภาวะผู้นำแห่งการเปลี่ยนแปลงและความฉลาดทางอารมณ์ที่มีอิทธิพลต่อรูปแบบการจัดการความขัดแย้งของผู้บริหารบริษัทที่จดทะเบียน ในตลาดหลักทรัพย์แห่งประเทศไทย และ 2) เพื่อตรวจสอบความสอดคล้องของโมเดลที่พัฒนาขึ้นกับข้อมูลเชิงประจักษ์ ผลการวิจัยพบว่า โมเดลความสัมพันธ์เชิงสาเหตุของรูปแบบภาวะผู้นำแห่งการเปลี่ยนแปลงและความฉลาดทางอารมณ์ที่มีอิทธิพลต่อรูปแบบการจัดการความขัดแย้งของผู้บริหารบริษัทที่จดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทยไม่มีความสอดคล้องกับข้อมูลเชิงประจักษ์ อย่างไรก็ตามผลการวิจัยพบว่า รูปแบบภาวะผู้นำแห่งการเปลี่ยนแปลงมีอิทธิพลทางตรงเชิงบวกต่อความฉลาด ทางสังคมและรูปแบบการจัดการความขัดแย้ง รูปแบบภาวะผู้นำแห่งการเปลี่ยนแปลงมีอิทธิพลทางอ้อมเชิงบวกต่อรูปแบบการจัดการความขัดแย้งผ่านความฉลาดทางสังคม และความฉลาดทางสังคมมีอิทธิพลทางตรงเชิงบวกต่อรูปแบบการจัดการความขัดแย้ง