This research aim to study disclosure of accounting comply with TFRS were collected from Factors affecting disclosure of accounting comply with TFRS : Case Study the listed Companies in the Energy and Utilities Section in stock exchange of Thailand. The data 24 companies by using annual Financial Statement and Notes to Financial Statements. From 2009-2013 fiscal year. Statistical tools use for analyzing is multiple regression analysis at 0.001 and 0.05 significant level. The results Found that company size capital structure and year of changing to Financial Reporting Standards. Correlated with the level of disclosure at the 0.01 significant level. Furthermore The size of the audit firm correlated with the level of disclosure at the 0.05 significant level. The results suggested that the Changes from accounting standards to financial reporting required to disclose more information.

The purpose of the study on the association between factors affecting environmental information disclosure quality of listed companies in the Stock Exchange of Thailand was to investigate factors which posed impacts on the listed companies in Thailand Stock Exchange using the information from 2007 to 2011. The data applied Multiple Regression Analysis to test the relationship between the dependent variable environmental information disclosure quality and independent variable which included the ability to compete the ability to make profits business liquidity operation period business industry and business size as control variables. The result showed that the ability to compete was significantly related to the quality of the environmental information disclosure. This means that the higher competition the more environmental information disclosure. Regarding the other variables such as the ability to make profits business liquidity and operation period did significantly not relate to the environmental information disclosure quality. Moreover business size had significant positive association with the quality of the environmental information disclosure which means that bigger businesses are more capable to reveal their environmental information than the smaller ones. The information disclosure qualities in terms of resources legalization and sustainability were reported more highly than others. However the companies producing industrial products disclosed their companies’ policies more while service industries revealed more about their accounting and financial information which related to the environment.

The objective of this study is to analyze the factors affecting the success of 1800 MHz frequencies auction for the telecommunication of 4 listed companies in the Stock Exchange of Thailand. Including Advanced Info Service Public Company Limited Total Access Communication Public Company Limited True Corporation Public Company Limited and Jasmine International Public Company Limited. The collection of financial data and annual reports were the first quarter of 2010 to the third quarter of 2015. The Logistic Regression Analysis was applied to test the hypothesis. The result of this study found that the total debt to equity ratio and current ratio affected the success of the 1800 MHz frequencies auction at the 0.05 significant level but the net profit margin ratio the asset growth rate the revenue growth rate and the fixed asset turnover ratio did not affect the success of frequencies auction at the 0.05 significant level.

The objective of this research was to explore factors affecting the selection of property plant and equipment revaluation influencing discretionary accruals of listed companies in real estate and construction sector in Stock Exchange of Thailand during the period of 2011 - 2013. Data were collected from 294 samples and analyzed by logistic regression analysis and t-test in order to test the hypothesis. The results revealed that debt and property investment ratios affected the selection of revaluation accounting policies. Furthermore the research revealed that sample firms selecting property plant and equipment revaluation had significantly higher discretionary accruals than those firms who applied cost method at 0.05 significant level of statistics.

The purpose of the study was to scrutinize patterns and levels of environmental accounting disclosure of listed companies in eight industries in the Stock Exchange of Thailand. The research applied documentary research methodology and descriptive statistics including percentage distribution and Correlation analysis using Chi – Square at Statistical significance at the 0.05 level. The results of the study showed that five among eight industries including agro- and food industry consumer goods industry industrial goods industry real estate and construction industry and resources industry disclosed their environmental accountings at level 2; specific but not quantitatively measurable. However each company paid the highest attention to the environmental management systems because of its prominent requirements. As for the other three industries which were finance industry service industry and technology industry disclosed their environmental accountings at level 0; no environmental accountings disclosure since they paid limited interest to the environmental accounting during 2009 and 2012. In terms of the relationship between the entrepreneur and the environmental accounting disclosure it was found that the entrepreneur’s five aspects such as the business operational period paid paid-up registered capital total assets total liabilities and total revenues were significantly related at the disclosed level of 0-3.