The Influence of Corporate Governance Scorecard Effectiveness on Financial Reporting Quality of Thai-Listed Companies
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Abstract
This research aimed to study the influence of corporate governance scorecard effectiveness on financial reporting quality. The research instrument was a questionnaire used to collect data from executives responsible for corporate governance of 143 listed companies. The statistics used for data analysis were Pearson’s correlation coefficients. Multiple regression analysis was to test the hypothesis. The research results showed that the effectiveness of all aspects of corporate governance scorecard measurement had a statistically significant positive influence on the financial reporting quality of Thai-listed companies at the level of 0.01. The results of this research can be used as information for preparing quality financial reports by further improving the effectiveness of corporate governance. It also provides information for regulators to be aware of expanding the scope of corporate governance development to all businesses.
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