Main Article Content
This paper aims at examining the effects of information transparency on decision making quality and firm profitability of Thai listed firms through governance mechanism as a moderator. In this paper, 143 listed-firms in Thailand are the samples of the paper. The results indicate that information transparency has a positive effect on decision making quality. Decision making quality has a positive influence on firm profitability. Also, decision making quality is the mediator of the information transparency-firm profitability relationships. Likewise, governance mechanism is the moderator of the information transparency-decision making quality relationships. Then, the executives of organizations should support organizational resources and pay attention and search for guidelines in developing more transparent information. Theoretical and managerial contributions, conclusion and suggestions and directions for future research are highlighted.
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