The analysis of the relationship among dividends leverage ratios and profitability ratios of listed companies in the Stock Exchange of Thailand: non-life and life insurance sectors aims to study and analyze the financial presentation via financial statement of non-life and life insurance companies. To do so the researcher in particular focused on the information of dividend pay – out ratios leverage ratios and profitability ratios on sixteen (16) firms during the years 2013 – 2017 by employing correlation analysis. The results of the study found that the financial ratios with the same directions to dividend pay – out ratio but there were statistical insignificant included operating profitability ratio net profitability ratio return on assets ratio as well as return on equity ratio. On the other hand the financial ratio with contrary direction to dividend pay – out ratio but there was no statistical significant consisted of debt to equity ratio. However debt to total asset ratio was the one which was not only in the opposite direction to dividend pay – out ratio but also was statistical significant.

This research purpose is to study the capabilities and visions that affect the accounting performance of the insurance industry in Thailand. The Sample group used in the research is the accountants who work at 80 insurance companies in Thailand. The data is collected from questionnaires. It is analyzed by using descriptive statistics including Frequency Percentage Mean and Standard Deviation and tested by Correlation coefficient and Multiple Regression Analysis. The research found that the statistically significant variables that could explain the change in accounting performance were accounting knowledge continuing education and additional expertise and accounting vision of quality accounting system respectively with the statistical significance of 0.01 and 0.05

This independent study aims to compare the level of expectations on professional competencies for accountants of accounting and finance executives in the non-life insurance companies registered with the Office of Insurance Commission. The data is collected using 56 questionnaires. The samples are collected from executives in accounting and finance divisions in 115 non-life insurance companies. The data is analyzed using descriptive statistics and inferential statistics. The study results showed that the accounting and finance executives in the non-life insurance companies expect overall professional competencies for accountants in a high level. In each aspect it is also at a high level. The highest expectation is on the values ethics and professional attitudes followed by accounting professional skills and the main knowledge of professional practice. The accounting and finance executives male and female have no different expectation. However it is found that the accounting executives with different age education level job positions and experience have different expectations on professional competencies for accountants with statistical significance. Older executives with higher education higher positions and more experience have more expectations

This study was aimed to study the general situation of business to compare the financial ratios between life insurance business and non-life insurance business and to study the factors which affected the performance of insurance business. The study results showed that the financial ratios between life insurance business and non-life insurance business were compared it was found that financial ratio of life insurance business was better than non-life insurance business for 6 ratios as follow: Net Premium Return on Assets Total Assets Turnover Policy Liability to Capital Fund Current on Premium and Debt-to-Equity Ratio. As for the study on the factors which affected the performance of insurance business it was found that the performance of life insurance business were affected by the following financial ratios: Return on Investment (0.810) and Dividend Payout (0.354). The factors which affected the performance of non-life insurance business were Policy Liability to Capital Fund (2.678) Debt-to-Equity Ratio (1.370) and Provision-to-Assets Ratio (0.755). And it could be concluded that the difference between the type and the size of business affected the performance differently.