Causal Factors Affecting the Quality of Financial Reporting and Efficiency of Decision Making of Listed company in the Market for Alternative Investment (MAI)

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พรรณเพ็ญ สิทธิพัฒนา


The purpose of this research was to investigate the causal factors affecting the quality of financial reports and Efficiency Decision Making in listed company in the Market for Alternative Investment (MAI) contained with Quality of financial reports, Accounting for Quality control, Accounting Information System, Audit and the Efficiency of Decision Making was collected from secondary sources from accounting executives of companies listed in the Market for Alternative Investment (MAI)  The sample size was 146 persons and the data were analyzed by statistical methods using structural analysis equation modeling (SEM).  The quality of financial reports, accounting for quality control, accounting information system, Audit and Efficiency Decision Making.  There were statistically significant at .05 level.  The results of this study implied that causal factors affecting the quality of financial statements and Efficiency Decision Making of listed companies on the Alternative Investment (MAI) will be beneficial to investment decisions.


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สิทธิพัฒนาพ. (2019). Causal Factors Affecting the Quality of Financial Reporting and Efficiency of Decision Making of Listed company in the Market for Alternative Investment (MAI). Journal of Humanities and Social Sciences, Rajapruk University, 4(3), 59-74. Retrieved from


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