The purpose of this research was to study the relationship between profitability and shareholders wealth creation of food and beverage industry in The Stock Exchange of Thailand during the years 2010 to 2014. The study examined the financial data of twenty companies in the food and beverage industry with the highest market capitalization as of July 11th 2014. The study used descriptive statistics for initial data testing and used stepwise multiple regressions for testing the hypothesis. The results of the profitability study using stepwise multiple regression analysis indicated that the Operating Income Margin (OIM) Net Profit Margin (NPM) Return on Assets (ROA) Investment income (INV) and number of board of directors (BOD) were significantly related to shareholders wealth creation of food and beverage industry at the confidence level of 95%. However Firm size (FSIZE) was not statistically related to Shareholders Wealth creation of food and beverage industry.

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 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 research was aimed at studying 1) work efficiency of the accountants working for the companies registered in the Stock Exchange of Thailand 2) the influence of work motivation and self-development towards work efficiency of the accountants working for the companies registered in the Stock Exchange of Thailand and 3) guidelines for improving work efficiency of the accountants working for the companies registered in the Stock Exchange of Thailand. The questionnaires were constructed as a research tool with content validity and reliability for collecting information from 997 accountants working for the companies registered in the Stock Exchange of Thailand. The data was statistically analyzed by SPSS version 16.0 and AMOS version 6.0 with frequency distribution percentage arithmetic mean standard deviation and structural equation model analysis: SEM. The research findings indicated that the accountants in the sample group had maintenance and motivator factors in their work motivation at high level (  =3.56) and they also had professional emotional and physical development in their self-development at high level while their social development was at moderate level. Totally it said the self-development was at high level (  =3.60) and the work efficiency was 60.31%. The urgent guidelines for improving work efficiency of the accountants working for the companies registered in the Stock Exchange of Thailand were setting more appropriate working environment such as temperature brightness smell noise cleanliness safety furniture and office supplies. Furthermore the influence of maintenance and motivator factors in the work motivation and self-development had casual relationship with work efficiency of the accountants working for the companies registered in the Stock Exchange of Thailand at a statistical significance of the 0.05 and had ability to predict at good level and acceptably because the square multiple orrelation was 87.6% which its acceptance was 40% up presented by structural equation model analysis: SEM as follow: SeD = 0.070 MaF + 0.723* MoF; R2 = 0.528 WE = 0.340* MaF + 0.746* MoF+ 0.450* SeD; R2 = 0.876

The objective of this research is to select a proper cumulative function for trend in an analysis of simultaneous multiple time series data with autocorrelation trend and outliers using a Bayesian method. The proposed model is applied to fluctuate stock price data in the stock exchange of Thailand. The data consist of the closing prices of 5 stocks. The algorithms are written in OpenBUGS and the performance of the model is evaluated via a simulation study in R. The cumulative distribution functions considered here are a Weibull cumulative distribution function and an exponential cumulative distribution. They are compared using RMSE MAPE and MAE as criteria. The research found that an exponential cumulative function for trends gives smaller values of the three criteria in both model fitting and model validation for the4 stocks EA NWR and KTB. However a Weibull cumulative distribution function gives smaller values of three criteria for the PTT in both model fitting and model validation.