การกำกับดูแลกิจการที่ดีที่ส่งผลต่อผลตอบแทนแก่ผู้ถือหุ้น ของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

Abstract

           This research aimed to study the good corporate governance disclosure that had affected the return of equity (ROE) of registered companies in the Stock Exchange of Thailand. The target population in this study composed of 8 industry groups: 545 registered companies. The samples of 446 companies were selected through sampling method. The data were analyzed using descriptive statistics and inferential statistics. The multi linear regression was applied to test the disclosure of good corporate governance which affected the return of equity (ROE) of registered companies in the Stock Exchange of Thailand. The hypotheses were tested at designate significance level of 0.05. The results have shown that every aspect of good corporate governance disclosure has affected the return of equity (ROE). In addition, it was found that the industrial group, financial business group, resource group, and service group have considered the stakeholders ‘roles and committees’ roles and responsibilities. In the aspect of disclosure and transparency, it was found no effect on the return of equity (ROE) probably due to particular report styles which had made the study results different from other industry groups.