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Full-Text Articles in Business
The Use And Analysis Of Accounting And Non-Accounting Information In Equity-Based Crowdfunding, Aranya Narklor
The Use And Analysis Of Accounting And Non-Accounting Information In Equity-Based Crowdfunding, Aranya Narklor
Chulalongkorn University Theses and Dissertations (Chula ETD)
Equity-based crowdfunding (ECF) is a new funding source for Thai startups and small and medium enterprises (SMEs). However, there has been only one ECF fundraising success story in Thailand during the past three years. A mixed-method research approach is employed to investigate the use of accounting and non-accounting information in the Thai ECF setting. The findings show that the most important information is the business model. The majority of participants focus on estimated revenue & cost and estimated cash flow. They pay a great deal of attention to non-accounting information, which is product/service characteristics and market potential. These results can …
Influence Of Environmental Strategy And Management Control On Environmental And Economic Performance, Kanya Sannamwong
Influence Of Environmental Strategy And Management Control On Environmental And Economic Performance, Kanya Sannamwong
Chulalongkorn University Theses and Dissertations (Chula ETD)
This study aims to explore the role of eco-controls in translating competitive environmental strategic intents into eco-practices, as well as the associations between eco-practices and environmental and economic performance. A web-based survey was used to collect data from 151 Thai manufacturing firms from September to November 2020. Structural Equation Modeling (SEM) was employed for data analysis. The findings from the study suggest that firms pursuing predominantly eco-efficiency intent, firms pursuing predominantly eco-branding intent, and firms pursuing both eco-efficiency intent and eco-branding intent at the same degree, tend to adopt more bureaucratic forms of eco-control regardless of their environmental strategic intents. …
The Use Of Management Control Systems In Social Enterprises, Varaporn Pothipala
The Use Of Management Control Systems In Social Enterprises, Varaporn Pothipala
Chulalongkorn University Theses and Dissertations (Chula ETD)
Social Enterprises (SEs) have progressively grown, filling gaps where government and the market fail; that is, when public-sector goods/services are unsatisfactory to support social needs, and for-profit organizations cannot make sufficient profit in providing those goods/services (Austin, Stevenson, & Wei-Skillern, 2006; Haugh, 2005). SEs have emerged to tackle persistent and complex social problems. In Southeast Asia, many social problems (i.e. poverty, unemployment, social and economic inequality) have long been recognised and they persist overtime, especially since the Asian financial crisis in 1997, with SE being introduced in Southeast Asia after the crisis (Defourny & Kim, 2011; Kerlin, 2010). SEs are …
The Effects Of Quality Assurance Rating By Independent Assessors On External Auditors Judgment On Evaluation Of The Internal AuditorS Work, Patcharee Treepornchaisak
The Effects Of Quality Assurance Rating By Independent Assessors On External Auditors Judgment On Evaluation Of The Internal AuditorS Work, Patcharee Treepornchaisak
Chulalongkorn University Theses and Dissertations (Chula ETD)
The International standard on Auditing (ISA) 610, using the work of internal audit allows the external auditors to use internal audit's work and use internal auditors as assistants. But the external auditors have to evaluate internal audit function by themselves. The self-evaluation causes uncertainty in using IAF's work and using internal auditors as assistants. The prior studies identify that the three determinants of IAF quality are objectivity, competence and work performance. This study argues that the quality assurance report (QAR) help increase external auditors' reliance decision. Moreover a paper posits that the internal control environment is also related to the …
Role Of Assurance On The Enhancement Of Value-Relevance Of Corporate Social Responsibility Disclosure, Pimolwan Chayapornkul
Role Of Assurance On The Enhancement Of Value-Relevance Of Corporate Social Responsibility Disclosure, Pimolwan Chayapornkul
Chulalongkorn University Theses and Dissertations (Chula ETD)
Investors have become increasingly aware that annual financial reporting alone cannot provide all salient information about a firm. The non-financial information such as CSR information is also important and useful. However, the disclosure of non-financial information, especially the separate CSR report, is voluntary. In addition, the assurance for CSR reporting is also currently the firm's voluntary. Therefore, this research aims to investigate whether the disclosure of CSR represents the value-relevant information for investors and to investigate whether the assurance of CSR disclosure also represents the value-relevant information. Unlike prior studies which focused on the availability of assurance statement, this research …
The Joint Effects Of Management Incentives And Perceived Locus Of Causality On Management Earnings Forecast Disclosures, Kanjana Phonsumlissakul
The Joint Effects Of Management Incentives And Perceived Locus Of Causality On Management Earnings Forecast Disclosures, Kanjana Phonsumlissakul
Chulalongkorn University Theses and Dissertations (Chula ETD)
This study investigates the effect of management incentives (directive and transparency) and locus of causality (internal and external) on the willingness of managers to disclose management earnings forecast reports and the accuracy of management's earnings forecast information. The experimental findings show that managers with directive incentives are less likely to disclose the earnings forecast and provide less accurate information to market participants than managers with transparency incentives, for both point and range forecast forms. In addition, locus of causality contributes to the accuracy of management earnings forecast information when the forecasts suggest underperformance, but the findings reveal no significant differences …
The Joint Effects Of Management Incentives And Perceived Locus Of Causality On Management Earnings Forecast Disclosures, Kanjana Phonsumlissakul
The Joint Effects Of Management Incentives And Perceived Locus Of Causality On Management Earnings Forecast Disclosures, Kanjana Phonsumlissakul
Chulalongkorn University Theses and Dissertations (Chula ETD)
This study investigates the effect of management incentives (directive and transparency) and locus of causality (internal and external) on the willingness of managers to disclose management earnings forecast reports and the accuracy of management's earnings forecast information. The experimental findings show that managers with directive incentives are less likely to disclose the earnings forecast and provide less accurate information to market participants than managers with transparency incentives, for both point and range forecast forms. In addition, locus of causality contributes to the accuracy of management earnings forecast information when the forecasts suggest underperformance, but the findings reveal no significant differences …
Role Of Assurance On The Enhancement Of Value-Relevance Of Corporate Social Responsibility Disclosure, Pimolwan Chayapornkul
Role Of Assurance On The Enhancement Of Value-Relevance Of Corporate Social Responsibility Disclosure, Pimolwan Chayapornkul
Chulalongkorn University Theses and Dissertations (Chula ETD)
Investors have become increasingly aware that annual financial reporting alone cannot provide all salient information about a firm. The non-financial information such as CSR information is also important and useful. However, the disclosure of non-financial information, especially the separate CSR report, is voluntary. In addition, the assurance for CSR reporting is also currently the firm's voluntary. Therefore, this research aims to investigate whether the disclosure of CSR represents the value-relevant information for investors and to investigate whether the assurance of CSR disclosure also represents the value-relevant information. Unlike prior studies which focused on the availability of assurance statement, this research …