????????????????????????????????????????????????????????????? ?????????????????????????????????? ????? SET 100

Abstract

The objective of this research is to study the level of disclosure of research and development expenditure information of companies listed on the Stock Exchange of Thailand in the SET 100 index group and test the influence of information disclosure between research and development expenditure on the financial performance of companies listed on the Stock Exchange of Thailand in the SET 100 index group. In this study, the theory of signaling was used to explain the disclosure of research and development expenditure and financial performance and used a sample of 76 of companies listed on the Stock Exchange of Thailand in the SET 100 index group during the years 2019 to 2021. And collected data from the data collection form the Secondary data types from the annual report (Form 56-1) is used to analyze descriptive data and multiple regression. The results of the study found that the number of research and development expenditure disclosures of companies listed on the Stock Exchange of Thailand in the SET 100 index group in the year 2019 to 2021, 76 companies per year for 3 years, totaling 228 companies. The companies that disclosed research and development expenses for 3 items are 112 companies (49.01%), for 2 items 18 companies (7.9%), for 1 item 80 companies (35.10%) And not disclosing 18 companies (7.9%) The influence between the disclosure of research and development expenses affects financial operations of companies listed on the Stock Exchange of Thailand in the SET 100 index group, it is statistically insignificant.

????????????????????????? ??? ???????????????????????????????????????????????????????????????????????????????????????????????????????????? ???????????? SET 100 ?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ???????????? SET 100 ???????????????????????????????????????? ?????????????????????????????????????????????????????????????????????????????????????????? ???????????????????????? 76 ?????? ??????????????????????????????????????????????? ???????????? SET 100 ???????? ?.?. 2562 ??? ?.?. 2564 ?????????????????????? ????????????? ????????????????????? ???????????????? (??? 56-1) ??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ???????????? SET 100 ???.?. 2562 - ?.?. 2564 ???? 76 ?????? ????? 3 ?? ??????? 228 ?????? ??????????????????????????????????????????? 3 ?????? 112 ?????? ????????????? 49.01 ????? 2 ?????? 18 ?????? ????????????? 7.9 ????? 1 ?????? 80 ?????? ????????????? 35.10 ???????????????????????? 18 ?????? ????????????? 7.9 ???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ???????????? SET 100 ?????????????????????????????????????