Value-relevance of Corporate Social Responsibility Disclosure: Empirical Evidence from London Stock Exchange

  • พิมลวรรณ ชยพรกุล Department of ccountancy, Faculty of Commerce and Accountancy, Chulalongkorn University, Bangkok 10330
  • เอมอร ใจเก่งกิจ Department of ccountancy, Faculty of Commerce and Accountancy, Chulalongkorn University, Bangkok 10330

Abstract

วัตถุประสงค์ของงานวิจัยนี้เพื่อศึกษาว่าการเปิดเผยข้อมูลความรับผิดชอบต่อสังคมขององค์กรมีประโยชน์ต่อการตัดสินใจของนักลงทุนหรือไม่ ตัวอย่างที่ใช้สำหรับงานวิจัยนี้ คือ บริษัทที่จดทะเบียนในตลาดหลักทรัพย์ลอนดอนในช่วงปี ค.ศ. 2011 ถึง 2015 ผลการวิจัยพบว่าการเปิดเผยข้อมูลความรับผิดชอบต่อสังคมซึ่งเป็นข้อมูลที่ไม่ใช่ข้อมูลทางการเงินมีความสัมพันธ์เชิงบวกกับมูลค่าตลาดของบริษัท สามารถอนุมานได้ว่านอกจากข้อมูลทางการเงินแล้ว นักลงทุนให้ความสำคัญกับข้อมูลที่ไม่ใช่ข้อมูลทางการเงิน อย่างเช่นข้อมูลความรับผิดชอบต่อสังคมขององค์กรด้วย

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Published
2019-06-21
How to Cite
ชยพรกุลพ., & ใจเก่งกิจเ. (2019). Value-relevance of Corporate Social Responsibility Disclosure: Empirical Evidence from London Stock Exchange. Journal of Humanities and Social Sciences University of Phayao, 7(1), 173 - 192. Retrieved from https://www.tci-thaijo.org/index.php/Humanties-up/article/view/196481
Section
Research Article