อิทธิพลของโครงสร้างการเป็นเจ้าของและองค์ประกอบคณะกรรมการบริษัทบนการเปิดเผยข้อมูลปรัชญาเศรษฐกิจพอเพียง : กรณีศึกษา บริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

Abstract

This study aimed to investigate extent, type, and level of sufficiency economy philosophy reporting, and to test an influence of corporate governance on the level of sufficiency economy philosophy reporting in annual reports during 2015 of listed companies in the Stock Exchange of Thailand. By simple random sampling, 235 firms were used as the samples of this study. Descriptive analysis and multiple regression were used to test the influence of corporate governance on the level of sufficiency economy philosophy reporting. As the results, the average level of sufficiency economy philosophy reporting in annual reports by Thai listed companies was in low level. Ethical disclosures were the most common reporting in annual reports, while moderate principle disclosures were the less common reporting. Moreover, the study found that board composition and size of company can influence on the level of sufficiency economy philosophy reporting. The study provided some contribution. First, the study shaded the light on influence of corporate governance on the sufficiency economy philosophy reapportion. Second, the study might motivate listed companies in the Stock Exchange of Thailand providing the sufficiency economy philosophy reporting for their stakeholders. Lastly, this study could be the literature of sufficiency economy philosophy reporting in developing countries.