อิทธิพลของการเปิดเผยข้อมูลการบริหารความเสี่ยงต่อเงินปันผลจ่ายและดอกเบี้ยจ่าย กรณีศึกษาบริษัที่จดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย กลุ่ม SET100

Abstract

This research objectives aimed to study the level of risk management disclosure of listed companies from the Stock Exchange of Thailand (SET) and to test the influence of risk management disclosure on dividend and interest payment. Population was listed companies the SET in SET100 group during 2014 – 2018. Thai annual reports (56-1 Form) were used to collected data. As the results, the most common disclosure was operational and strategic risk following by financial risk, obligational risk, and evaluation risk. In addition, the study found the positive influence of honesty risk disclosure on dividend, and found the positive influence of financial risk disclosure, obligational risk disclosure, data processing and technology risk disclosure, and strategic risk disclosure on interest payment.