ความสัมพันธ์ระหว่างการเปิดเผยข้อมูลการวิจัยและพัฒนาและผลการดำเนินงานทางการเงิน กรณีศึกษาบริษัทจดทะเบียนในตลาดหลักทรัพย์ เอ็ม เอ ไอ

Abstract

This research used to investigate the extent and level of research and development disclosures of listed companies in market for alternative investment and to examine the relationship between research and development disclosures and financial performance. The investigation uses descriptive statistical analysis to examine the level of research and development disclosures and financial performance. Also, this research used use correlation analysis and multiple regression analysis to examine the relationship between research and development disclosures and the financial performance. Annual report during 2016 to 2018 of 128 samples were investigated. As the result, the extent and level of research and development disclosures and financial performance tended to increase throughout 3 years. When the company had information of development disclosure increased, the financial performance had decreased. When testing the relationship of research and development disclosure and financial performance by using control variables of business risk, business growth and CEO's age; there found that when the company had information of development disclosure increased, the company had decreased its financial performance as well. However, when testing the relationship by using the control variables of business's age and industry category in the S-Curve group, there was no relationship between the information of research and development disclosure and financial performance.