Integrated Reporting on Firm Value by Listed Companies in the Stock Exchange of Thailand (SET100)

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Nitinan Phramhan
Patilya Thongjuaphet
Pattamas Niamkaew
Punthira Maneepairat
Phatnicha Supattachaiwong
Muttanachai Suttipun

Abstract

The objectives of this study are to examine the extent and nature of the Integrated Reporting (IR) practice in annual reports from 2014 to 2016 and to estimate the impact of IR to the value of firm. The populations and samples used in the study were 64 Thai listed companies in SET100 index between 2014 and 2016, and the study used descriptive analysis and multiple regression to analyze the data of study. Our finding illustrates there is a growing trend of overall IR elements over three years with the average level of 25.27 points, even though the three-year trends varied within different elements. Moreover, empirical results show that the IR content elements in business model and strategy and resource allocation have significantly negative impact on firm value. However, the study also found that firm age establishes a negative and significant relationship with Tobin’s Q.

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How to Cite
Phramhan, N., Thongjuaphet, P., Niamkaew, P., Maneepairat, P., Supattachaiwong, P., & Suttipun, M. (2019). Integrated Reporting on Firm Value by Listed Companies in the Stock Exchange of Thailand (SET100). Journal of Management Science Chiangrai Rajabhat University, 14(2), 112-132. Retrieved from https://so03.tci-thaijo.org/index.php/jmscrru/article/view/122764
Section
Research Articles
Author Biographies

Nitinan Phramhan, Faculty of Management Sciences, Prince of Songkla University Hat Yai Campus

Master of Business (MBus) in Accounting, Queensland University of Technology, (2560). ปัจจุบันเป็น
อาจารย์ประจำภาควิชาการบัญชี คณะวิทยาการจัดการ มหาวิทยาลัยสงขลานครินทร์ วิทยาเขตหาดใหญ่

Patilya Thongjuaphet

M.Acc. Faculty of ManagementSciences,PrinceofSongkla University (2017)

Pattamas Niamkaew

M.Acc. Faculty of ManagementSciences,PrinceofSongkla University (2017)

Punthira Maneepairat

M.Acc. Faculty of ManagementSciences,PrinceofSongkla University (2017)

Phatnicha Supattachaiwong

M.Acc. Faculty of ManagementSciences,PrinceofSongkla University (2017)

Muttanachai Suttipun

Ph.D. (Accounting and Finance) University of Newcastle (2012), Currently a Lecturer in Accounting, Facultyof ManagementSciences, Prince ofSongkla University.

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