The objectives of this study were to examine the level of motivation and royalty of site engineers categorized according to population properties and to investigate the relationship between motivations and royalty of the site engineers in real estate and construction industry listed firms the stock exchange of Thailand. The data were collected from 354 site engineers through the application of questionnaires. The statistics applied for the data analysis consisted of Percentage Mean Standard deviation Independent Samples t-test One-way ANOVA and Pearson Correlation Coefficient. The study demonstrated that the differences in gender age education position and work experience had influences on the royalty of site engineers at 0.05 level of significance. Moreover it was found that the motivational factors had a positive relationship with the royalty at 0.01 level of significance.

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.

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.

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.