ความสัมพันธ์ระหว่างคุณลักษณะของบริษัทและการเปิดเผยข้อมูลการวิจัยและพัตนา กรณีศึกษาบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

Abstract

The objectives of the study were to study levels of research and development disclosures of current listed companies in Thailand and to test the relationship between corporate characteristics and research and development disclosure. The data were collected during 2016 BE to 2018 BE of 173 companies. This research used content analysis to get research and development information from corporate annual reports. The results of this research show that research and development information had published 10.99 sentences over the 3-year study; and had increased every year since Thailand 4.0 model has been announced to boost the country's economy aiming at economic structure transformation to innovation driven economy to overcome the middle-income country trap. Due to future economic transformation, enterprises now realize the importance of research and development information for investors' consideration. This helps provoke the country's innovation driven economic development and create long term sustainability. Moreover, multiple regression analysis shows that corporation sizes and its CEO's age have positive correlation to research and development information while types of industry and debt structures have negative correlation to research and development information.