RELATIONSHIP BETWEEN CHIEF FINANCIAL OFFICER GENDER, LEVEL OF EDUCATION AND FIRM PERFORMANCE: CASE STUDY OF LISTED COMPANIES IN TECHNOLOGY INDUSTRY
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Abstract
This research examines the relationship between chief financial officer (CFO) gender, educational level, and firm performance of technology industry companies listed on the Stock Exchange of Thailand (SET). Firm performance was measured by return on assets (ROA). Descriptive statistics and inferential statistics were used to analyze 36 samples, all technology industry companies listed on the SET, from 2015 to 2019.
Results showed that educational level had a positive and significant effect on ROA, suggesting that the higher level of education, the higher ROA. However, there was no relationship between CFO gender and firm performance or ROA.
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เนื้อหาและข้อมูลในบทความที่ลงตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นข้อคิดเห็นและความรับผิดชอบของผู้เขียนบทความโดยตรงซึ่งกองบรรณาธิการวารสารไม่จำเป็นต้องเห็นด้วยหรือร่วมรับผิดชอบใด ๆ
บทความ ข้อมูล เนื้อหา รูปภาพ ฯลฯ ที่ได้รับการตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นลิขสิทธิ์ของวารสารสภาวิชาชีพบัญชี หากบุคคลหรือหน่วยงานใดต้องการนำข้อมูลทั้งหมดหรือบางส่วนไปเผยแพร่ต่อหรือเพื่อกระทำการใดๆ จะต้องได้รับอนุญาตเป็นลายลักษณ์อักษรจากวารสารสภาวิชาชีพบัญชี ก่อนเท่านั้น
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