อิทธิพลของการเปิดเผยข้อมูลตามปรัชญาเศรษฐกิจพอเพียงต่อผลการดำเนินงานของกิจการของเชิงดุลยภาพ : หลักฐานของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทยที่มีราชชื่อหลักทรัพย์ในกลุ่มดัชนี SET 100

Abstract

This research aimed to investigate extent and level of Sufficiency Economy Philosophy disclosures and corporate performance measured by balanced scorecard and examine influence of Sufficiency Economy disclosures on corporate performance in annual reports of SET 100 index listed companies from the Stock Exchange of Thailand. Content analysis by checklist was used to quantify the level of Sufficiency Economy Philosophy disclosures and corporate performance. Annual report during 2013 to 2017 of 54 samples were used as the medium of study. Descriptive analysis, correlation matrix, and multiple regression were used to analyze the data. As the results, the average level of sufficiency Economy Philosophy disclosures during 2013 to 2017 was 56.50 scores, while there was 24.63 average scores of corporate performance measured by balanced scorecard. Moreover, moderate element, knowledge and ethical condition and the degree of leverage had significantly influence on corporate performance.