ความสัมพันธ์ระหว่างปัจจัยธุรกิจ ระดับการเปิดเผยข้อมูลสำหรับการวิเคราะห์ ทางการเงิน และมูลค่าธุรกิจของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย
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Abstract
The Relationship between Firm Factors, Disclosure Level for Financial Analysis, and Firm Values of Listed Companies in the Stock Exchange of Thailand
The purpose of this study was to examine the relationship among firm factors, disclosure levels for financial analysis, and firm values from listed companies in the Stock Exchange of Thailand. The results of the study found that there were positive and negative relationships between firm factors and firm values, firm factors and disclosure levels for financial analysis, and disclosure levels for financial analysis and firm values. In addition, the disclosure level for financial analysis is found to partially mediate the relationship between firm factors and firm values. This disclosure variable was accounting policy and relevance of others information.
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