The Quality of Performance Reports of Company listed on the Stock Exchange of Thailand

Main Article Content

Pattra Techatanaset
Pravas Penvutikul
Montree Chuaychoo

Abstract

This article aims to 1) present the literature review for the quality of performance reports of company listed on the Stock Exchange of Thailand, and to 2) explain the meanings and the  concepts of the report, the report quality indicators, the integrated reports and the examples to the quality of reports that focus on environmental society and sustainability. From literature review, it was found that the quality of performance reports had to have important characteristics related to the relevant decision, faithful representation, timely, reliability, comparability and comprehensibility to meet the changing needs of business stakeholders. There were several ways to measure report quality. The quality of the report must be in accordance with the concepts or standards set by regulators and recognized bodies. Recently, performance report format is integrated by covering various aspects, such as reporting both monetary and non-monetary information; linking to the aspects of environment, social and sustainability. In addition, the earnings report reflects the vision, mission, values, strategy and each action of the business that  influences current and future value creation.

Article Details

Section
บทความวิชาการ

References

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