The Relationships Between Structures of Corporate’s Boards and Performance of Companies Listed on the Stock Exchange of Thailand.
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Abstract
The objective of this research is to analyze the relationships between the corporate’s boards and the performance of the companies listed on the Stock Exchange of Thailand. The data were from the financial statements collected during 2017 – 2019 from SETSMART online database and the annual report no. 56-1 from the Stock Exchange of Thailand. This research presented the descriptive statistical analysis using inferential statistics. Pearson's correlation measurement was employed to measure the magnitude and direction of the linear relationship between variables. In addition, the multiple regression analysis was done to measure the relationship between multiple independent variables and dependent variables.
The results showed that age of companies listed on the Stock Exchange of Thailand was statistically correlated. In addition, it was also found that the company secretaries who were knowledgeable in legal and accounting positively influenced the return on equity. The interaction between the independent directors who were appointed as the chairman and companies having a high debt to equity ratio could cause the companies to have a high rate of return on equity. Furthermore, the interaction between company secretaries who were knowledgeable on legal and accounting and companies having high debt to equity ratio would cause the companies to have a low return on equity as well.
Article Details
เนื้อหาและข้อมูลในบทความที่ลงตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นข้อคิดเห็นและความรับผิดชอบของผู้เขียนบทความโดยตรงซึ่งกองบรรณาธิการวารสารไม่จำเป็นต้องเห็นด้วยหรือร่วมรับผิดชอบใด ๆ
บทความ ข้อมูล เนื้อหา รูปภาพ ฯลฯ ที่ได้รับการตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นลิขสิทธิ์ของวารสารสภาวิชาชีพบัญชี หากบุคคลหรือหน่วยงานใดต้องการนำข้อมูลทั้งหมดหรือบางส่วนไปเผยแพร่ต่อหรือเพื่อกระทำการใดๆ จะต้องได้รับอนุญาตเป็นลายลักษณ์อักษรจากวารสารสภาวิชาชีพบัญชี ก่อนเท่านั้น
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