The objective of this research was to analyze determinants of nonperforming loans (NPLs) in commercial banking industry of Thailand during 2005 and 2014. This study used quarterly secondary data from the 1st quarter 2005 to the 4th quarter 2014 totaling 40 quarters. Descriptive statistics for testing data and econometric method for analyzing equation and multiple regression analysis for testing the hypothesis were used. The results of this research showed that the nonperforming loans (NPLs) in commercial banking industry of Thailand was positively related to the size of commercial bank with a confidence level of 95%but negatively related to consumer price index and prime rate with a confidence level of 95%. Loan-to-deposit ratio gross domestic product and loan volume were not related to NPLs.

This paper investigates household behavior with regard to consumption and precautionary saving under income uncertainty for durian farmers in Nonthaburi Province using both quantitative and qualitative research methods. A sample of 300 famers provides data collected by questionnaire and examined using the descriptive statistics of percentages mean and standard deviation as well as the inferential statistics of Pearson correlation and multiple regression analysis. The results show that durian farmers have an average income of 1039939.66 Baht per year and average debt of 574871.10 Baht per year. Focusing on precautionary saving behavior durian farmers save approximately 1000 to 5000 Baht per month by way of bank accounts premium saving bonds and human financial assets. In addition they exhibit a medium level of knowledge about philosophy of Sufficiency Economy including saving. However no relationship is found between level of saving and education. Hence the government should increase durian farmers’ knowledge concerning Sufficiency Economy including saving thus embracing improved human well-being as a developmental goal

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.