scholarly journals Effects of corporate governance on sustainable development reporting in Thailand

2015 ◽  
Vol 13 (1) ◽  
pp. 696-704 ◽  
Author(s):  
Muttanachai Suttipun ◽  
Sirima Saelee
Keyword(s):  
Sustainable Development ◽  
Corporate Governance ◽  
Stock Exchange ◽  
Listed Companies ◽  
Annual Reports ◽  
Research Information ◽  
Industry Type ◽  
Significant Relationships ◽  
Stock Exchange Of Thailand ◽  
Study Population

The aims of this research are to investigate the extent of sustainable development reporting (SDR) by listed companies in the Stock Exchange of Thailand (SET), to determine the differences in the intra-group SDR scores, and to test for the relationships between corporate governance and the SDR scores. The study population was top-100 SET-listed companies and the research data were collected from their 2011-2013 annual reports. The results showed that the SET-listed sampled companies earned an average SDR score of 33.5 (out of a total of 70) during the study period of 2011-2013; and that state-owned companies had higher scores on SDR than private firms. In addition, significant relationships existed between the variables of family ownership, audit type and industry type and the SDR scores. The limitations include the sole dependence on the annual reports as the credible source of data, the length of study, and the type of research information. This research study is the first that attempts to examine the influence of corporate governance on SDR in the Thai context.

APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45?

2019 ◽  
Vol 4 (1) ◽  
pp. 14
Author(s):  
Novia Eka Sariantono ◽  
Luh Putu Mahyuni
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Listed Companies ◽  
Annual Reports ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
Corporate Social

Do Good Corporate Governance and Corporate Social Responsibility Influence Profitability of LQ45 Listed Companies. This study aims to examine the influence of good corporate governance and corporate social responsibility on profitability of LQ45 listed companies in Indonesia Stock Exchange. The data analyzed were secondary data in the form of annual reports and sustainability report. The data were analyzed using multiple linear regression. The results of this research indicate: (1) Good corporate governance (GCG) has a significant effect on profitability of LQ45 listed companies; (2) Corporate social responsibility (CSR) does not have a significant effect on profitability of LQ45 listed companies. This research provides empirical evidence that implementation of GCG could influence profitability, while the implementation of CSR does not influence profitability. Keywords: Good corporate governance, corporate social responsibility, independent commissioner board, corporate social responsibility, disclosure index, return on equity

The longitudinal study of sufficiency economy philosophy reporting of listed companies in the Stock Exchange of Thailand

2019 ◽  
Vol 11 (2) ◽  
pp. 187-206
Author(s):  
Muttanachai Suttipun
Keyword(s):  
Longitudinal Study ◽  
Stock Exchange ◽  
Country Of Origin ◽  
Listed Companies ◽  
Annual Reports ◽  
Average Score ◽  
Content Type ◽  
Significant Difference ◽  
Stock Exchange Of Thailand ◽  
Sufficiency Economy Philosophy

Purpose The purpose of this paper is to investigate the extent and pattern of the sufficiency economy philosophy (SEP) reporting of listed companies from the Stock Exchange of Thailand (SET) between 2012 and 2016, and to compare the SEP scores of reporting in the companies’ corporate annual reports during the period studied and between four groups of interest, based on ownership status, country of origin of company, type of auditor and type of industry. Design/methodology/approach Listed companies of the SET were used as the population, whereas a sample of 70 firms was investigated in the study. Content analysis by checklist was used to quantify the extent and pattern of SEP reporting in annual reports. Findings The results showed that the average score for SEP reporting was 44.28 out of a possible 64 categories of reporting included in the checklist. Moreover, there was a significant increase in the SEP reporting score during the period studied. The results also indicated that there was a significant difference in the SEP reporting scores between groups, based on country of origin, auditor type and industry type. Originality/value As the first longitudinal study of SEP reporting in Thailand, the study demonstrated the effective rule of SET to Thai listed companies providing higher voluntary information reporting during period being study.

The Impact of Corporate Governance on Operational Performance of Listed Companies In the Stock Exchange of Thailand

2018 ◽  
Author(s):  
Piyanat Thunputtadom ◽  
Tharinee Pongsupatt ◽  
Sillapaporn Srijunpetch ◽  
Titaporn Sincharoonsak ◽  
Montree Chuaychoo ◽  
...  
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Listed Companies ◽  
Operational Performance ◽  
Stock Exchange Of Thailand ◽  
The Impact

scholarly journals Corporate Governance Code Compliance and financial performance: the case of Austrian stock listed companies

2019 ◽  
Vol 16 (3) ◽  
pp. 131-141 ◽  
Author(s):  
Udo Braendle
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Stock Exchange ◽  
Listed Companies ◽  
Annual Reports ◽  
Financial Success ◽  
Governance System ◽  
Financial Reports ◽  
Governance Practices ◽  
Code Of Corporate Governance

This article analyzes the correlation between compliance to the Austrian Code of Corporate Governance and financial success of Austrian stock listed companies. It uses a sample of 52 Austrian companies that are listed on the Vienna Stock Exchange and corporate data collected from company publications such as annual reports, financial reports, corporate governance reports and company websites. Three accounting measures – return on assets, return on equity and net profit margin – were chosen in order to proxy the financial performance of a company. The period under review ranges from 2008 to 2016, whereas particular attention is given to the years 2010 to 2016. A corporate governance compliance score has been established on the comply or explain basis and recommendation rules of the Austrian Code of Corporate Governance in order to measure a company’s ability of implementing ‘good’ corporate governance practices. In line with research for other countries, this study finds no statistical evidence that a correlation exists between high compliance to the Austrian Code of Corporate Governance and financial success of companies listed on the Austrian Stock Exchange. The paper highlights the uniqueness of the Austrian Corporate Governance system when compared to other systems and gives arguments why companies comply with corporate governance recommendations.

Audit Committee Effectiveness Among Malaysian Listed Companies

2020 ◽  
Author(s):  
Shamsul Nahar Abdullah ◽  
Ku Nor Izah Ku Ismail
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Listed Companies ◽  
The Other ◽  
Interactive Effects ◽  
Committee Chairman ◽  
Kuala Lumpur ◽  
Political Costs ◽  
Leadership Structure

This study investigates further the previous paper by Shamsul Nahar and Al-Murisi (1997) by examining the interactive effects of the variables in that paper and introducing other variables associated with corporate governance and political costs. The present study postulated that percentage of external directors on audit committee interacted with the presence of an accountant on audit committee and with the number of years an audit committee in existence, respectively, to influence audit committee effectiveness. The study also posited that the interaction of the presence of an accountant on audit committee and the number of years an audit committee in existence positively and significantly influenced audit committee effectiveness. Addition. ally, the roles of leadership structure, audit committee chairman, and a firm's size on audit committee effectiveness were also investigated. Using a multiple regression from a sample consisting the Kuala Lumpur Stock Exchange listed companies, results showed that only a firm's size significantly influenced audit committee effectiveness in the predicted direction. Other variables, on the other hand, did not show any significant influence on audit committee effectiveness.  

scholarly journals Climate Change Disclosures in the Annual Reports: Evidence from Bangladesh

2017 ◽  
Vol 9 (2) ◽  
pp. 88
Author(s):  
Pappu Kumar Dey ◽  
Mohammad Nakib ◽  
Probal Dutta
Keyword(s):  
Climate Change ◽  
Water Management ◽  
Global Warming ◽  
Content Analysis ◽  
Energy Saving ◽  
Banking Industry ◽  
Stock Exchange ◽  
Listed Companies ◽  
Cement Industry ◽  
Annual Reports

This study examines the nature and extent of climate change disclosures in the corporate annual reports of the listed companies in Dhaka Stock Exchange, Bangladesh. For this purpose, annual reports related to the year 2014 of the sample 88 listed companies have been scrutinized. In regard to this study, content analysis approach has been conducted considering thirteen different disclosure issues regarding climate change. Our analysis provides the comprehension of below average climate change disclosure practices by the Bangladeshi companies, though 58 percent companies have reported at least one issue on climate change and global warming. ‘Energy saving & efficiency’ and ‘water management & pollution’ are mostly reported issues that are industry specific requirements in some case. From the viewpoint of industry, Banking industry and Cement industry have started to report some issues related to the climate change, where 4 industries out of selected 17 industries have not provided any climate change disclosure. Disseminating climate change disclosure within 10 sentences by most of the reported companies manifests the desideratum of in-depth disclosure practices.

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