Stakeholders' Satisfaction towards Financial Disclosure of the Listed Companies in Stock Exchange of Thailand

被引：0
|
作者：
Jullobol, Nopnapa [1 ]
Pongput, Srisamorn [1 ]
Kamolsakulchai, Malai [2 ]
Akkharaphasirisakul, Natrachaya [2 ]
机构：
[1] Rajamangala Univ Technol Rattanakosin, Fac Business Adm, Nakhon Pathom, Thailand
[2] Rajamangala Univ Technol Rattanakosin, Coll Innovat Management, Nakhon Pathom, Thailand
来源：
ASIA PACIFIC BUSINESS INNOVATION AND TECHNOLOGY MANAGEMENT SOCIETY | 2012年 / 40卷
关键词：
Satisfaction towards financial disclosure; Generalized Linear Model (GLM); Ordered Logit Model;
D O I：
10.1016/j.sbspro.2012.03.217
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The study emphasizes on factors determining stakeholders' satisfaction towards financial disclosure of the listed companies in Stock Exchange of Thailand (SET). The factors include personal characteristics, media exposure, problem experienced from using financial information, investment behaviour, expectation, and attitude. A sample of 276 respondents representing stakeholders of the listed companies in SET is observed and analyzed by employing Linear Regression Model, Generalized Linear Models, and Ordered Logit Models. The results from Linear Regression Models and Ordered Logit Models indicated that level of media exposure, problem experienced, expectation and attitude have significant impacts on level of satisfaction towards financial disclosure of the listed companies in Stock Exchange of Thailand. The results also reveal that investment strategy of the respondents has significant impact on level of satisfaction. Respondents with fundamental based investment strategy are more likely to have lower level of satisfaction compared to technical based strategy. (C) 2012 Published by Elsevier Ltd. Selection and/or peer-review under responsibility of the Asia Pacific Business Innovation and Technology Management Society
引用
收藏
页码：467 / 472
页数：6
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