คุณภาพรายงานทางการเงินและประสิทธิผลการดำเนินงานของธุรกิจโรงแรม ขนาดกลางและขนาดย่อมในเขตพัฒนาเศรษฐกิจพิเศษภาคตะวันออก

Jirapan  Choojan; Kanok_on Kaewprapa; Hiang Bualai

Authors

Jirapan Choojan Faculty of Business Administration, Rajamangala University of Technology Thanyaburi
Kanok_on Kaewprapa Faculty of Business Administration and Information Technology, Rajamangala University of Technology Thanyaburi
Hiang Bualai Faculty of Business Administration, Rajamangala University of Technology Thanyaburi

Keywords:

Quality of Financial Report, Operational Effectiveness, Small and Medium Sized Hotel Enterprises, the Eastern Economic Corridor (EEC)

Abstract

The objectives of this research are to study the level and compare the quality of financial reports and operational effectiveness and to examine the relationship between quality of financial reports and operational effectiveness of small and medium-sized hotel enterprises (SMEs) in the Eastern Economic Corridor (EEC). Data was collected from financial statements during the years 2022, totally 667 sampled firms. Also, it was analyzed by the Modified Jones Model (1991) to measure the quality of financial information. The findings indicate that SME hotels in Chonburi province demonstrated the highest quality of financial report. Furthermore, firms with high-quality financial reports showed a tendency toward improved operational effectiveness. However, this relationship was not found to be statistically significant. Additionally, the study revealed that increasing discretionary accruals might be utilized as an earnings management tool to enhance perceived operational performance, potentially affecting the quality of financial information, the accuracy of users' decision-making, and the long-term competitive advantage of SME hotels.

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