Causal Factors Affecting the Quality of Accounting Information and Firm Performance: A Case Study of Listed Companies in the Stock Exchange of Thailand
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Abstract
This study aims to: 1) study factors affecting firm performance of listed companies in the Stock Exchange of Thailand; 2) study the influence of performance factors of the accountant’s competency, quality of accounting information system, internal control processes on quality of
accounting information, and the performance of the listed companies in the stock exchange of Thailand; 3) compare the causal factors understandability, relevance, reliability and comparability.The impact on the quality of accounting information of listed companies in the stock exchange of Thailand is a quantitative research study. The population and samples used in this study were 471 listed companies in the stock exchange of Thailand. The causal factors affecting the quality of accounting information and corporate performance of listed companies in the stock exchange of
Thailand was based on data collected from 288 companies and found that:
1) The effect of the accountant’s competency, quality of accounting information system,and internal control processes affect the quality of accounting information, and the firms; performance of listed companies in the stock market in a positive way.
2) The accountant’s competency, quality of accounting information system, and internal control process has a direct influence on the quality of accounting information at 0.84%. The efficiency of the Firm Performance was 0.76%.
3) The causal factor of the Understand ability can affect the quality of accounting information of listed companies in the stock exchange of Thailand at 0.83%, followed by relevance. The quality of accounting information was 0.61%. Comparability affecting the quality of accounting information is 0.59% and reliability of the quality of accounting information was 0.55%.
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References
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