บทบาทของขนาดคณะอนุกรรมการในการส่งผ่านอิทธิพลของ ลักษณะคณะกรรมการต่อคุณภาพการเปิดเผยข้อมูลและผลการดำเนินงานของบริษัทจดทะเบียนในดัชนี SETESG: ศึกษาตัวแปรในกลุ่มระดับสูง
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บทคัดย่อ
วัตถุประสงค์หลักของการวิจัยเชิงประจักษ์นี้ คือ เพื่อศึกษาลักษณะคณะกรรมการกลุ่มระดับสูง (ขนาด ความเชี่ยวชาญ เพศ อายุ การดำรงตำแหน่ง ความเป็นอิสระ/เจ้าของ และการประชุม) ที่มีอิทธิพลต่อคุณภาพการเปิดเผยข้อมูลและผลการดำเนินงาน (ESG การเงิน และมูลค่าบริษัท) ผ่านขนาดคณะอนุกรรมการกลุ่มระดับสูง และลักษณะบริษัทกลุ่มระดับสูง เป็นตัวแปรควบคุม การวัดค่าตัวแปรจากข้อมูลทุติยภูมิ ดัชนีรายการเปิดเผยข้อมูลประเมินและให้คะแนนรายงานประจำปี (แบบ 56-1 One Report) พ.ศ. 2566 จำนวน 114 บริษัท และทดสอบสมมติฐานโดยการวิเคราะห์การถดถอยแบบลำดับชั้น
ผลการวิจัยพบว่า (1) ลักษณะคณะกรรมการกลุ่มระดับสูงมีอิทธิพลเชิงบวกและลบต่อคุณภาพการเปิดเผยข้อมูลและผลการดำเนินงาน (2) ลักษณะคณะกรรมการกลุ่มระดับสูงมีอิทธิพลเชิงบวกและลบต่อขนาดคณะอนุกรรมการกลุ่มระดับสูง และ (3) ลักษณะคณะกรรมการกลุ่มระดับสูงมีอิทธิพลเชิงบวกต่อคุณภาพการเปิดเผยข้อมูล ผ่านขนาดคณะอนุกรรมการกลุ่มระดับสูง (ทั้งบางส่วนและสมบูรณ์) รวมถึงลักษณะบริษัทกลุ่มระดับสูงเป็นตัวแปรควบคุมได้ นอกจากนี้ ผลการวิจัยให้ข้อมูลเชิงลึกต่อผู้กำหนดนโยบายและนักลงทุนโดยเน้นบทบาทของขนาดคณะกรรมการกำกับดูแลสูงกว่าสามคน ขนาดคณะกรรมการบริหารสูงกว่าสี่คน และขนาดคณะกรรมการเทคโนโลยีอย่างน้อยหนึ่งคน ส่งผ่านอิทธิพลของลักษณะคณะกรรมการ (อายุเฉลี่ยกรรมการทุกคนสูงกว่า 62 ปี และอายุเฉลี่ยกรรมการอิสระทุกคนสูงกว่า 65 ปี) ต่อคุณภาพการเปิดเผยข้อมูลสูงขึ้นในบริษัทที่มีระดับESG สูง
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บทความที่ได้รับการตีพิมพ์เป็นลิขสิทธิ์ของวารสารการบัญชีและการจัดการ
ข้อความที่ปรากฏในบทความแต่ละเรื่องในวารสารวิชาการเล่มนี้เป็นความคิดเห็นส่วนตัวของผู้เขียนแต่ละท่านไม่เกี่ยวข้องกับมหาวิทยาลัยมหาสารคาม และคณาจารย์ท่านอื่นๆในมหาวิทยาลัยฯ แต่อย่างใด ความรับผิดชอบองค์ประกอบทั้งหมดของบทความแต่ละเรื่องเป็นของผู้เขียนแต่ละท่าน หากมีความผิดพลาดใดๆ ผู้เขียนแต่ละท่านจะรับผิดชอบบทความของตนเองแต่ผู้เดียว
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