Value-relevance of Corporate Social Responsibility Disclosure: Empirical Evidence from London Stock Exchange


  • พิมลวรรณ ชยพรกุล Department of ccountancy, Faculty of Commerce and Accountancy, Chulalongkorn University, Bangkok 10330
  • เอมอร ใจเก่งกิจ Department of ccountancy, Faculty of Commerce and Accountancy, Chulalongkorn University, Bangkok 10330


วัตถุประสงค์ของงานวิจัยนี้เพื่อศึกษาว่าการเปิดเผยข้อมูลความรับผิดชอบต่อสังคมขององค์กรมีประโยชน์ต่อการตัดสินใจของนักลงทุนหรือไม่ ตัวอย่างที่ใช้สำหรับงานวิจัยนี้ คือ บริษัทที่จดทะเบียนในตลาดหลักทรัพย์ลอนดอนในช่วงปี ค.ศ. 2011 ถึง 2015 ผลการวิจัยพบว่าการเปิดเผยข้อมูลความรับผิดชอบต่อสังคมซึ่งเป็นข้อมูลที่ไม่ใช่ข้อมูลทางการเงินมีความสัมพันธ์เชิงบวกกับมูลค่าตลาดของบริษัท สามารถอนุมานได้ว่านอกจากข้อมูลทางการเงินแล้ว นักลงทุนให้ความสำคัญกับข้อมูลที่ไม่ใช่ข้อมูลทางการเงิน อย่างเช่นข้อมูลความรับผิดชอบต่อสังคมขององค์กรด้วย


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How to Cite

ชยพรกุล พ., & ใจเก่งกิจ เ. (2019). Value-relevance of Corporate Social Responsibility Disclosure: Empirical Evidence from London Stock Exchange. Trends of Humanities and Social Sciences Research, 7(1), 173–192. Retrieved from



Research Article