COMPARISON BETWEEN THE DISCLOSURE OF POLICIES FOR FAIR VALUE MEASUREMENTS AND FIRMS PERFORMANCE OF LISTED COMPANIES IN THE STOCK EXCHANGE OF THAILAND (SET) AND THE MARKET FOR ALTERNATIVE INVESTMENT OF THAILAND (MAI)

Abstract

The objective of this research is to compare the Disclosure of policies for fair value measurements between companies listed on the Stock Exchange of Thailand and MAI stock exchange of Thailand. By studying and collecting data from data available on the SET Stock Exchange and in the MAI market that have activities in agriculture and food industry, technology, resources, services, consumer products Industrial products and real estate, and construction of 100 companies. By collecting data recorded in 2015 - 2016.

The study found that factors include group of listed companies Corporate Governance Level And the proportion of shareholders Which is divided into 2 parts which are the proportion of minority shareholders And the proportion of major shareholders and the variables of the fair value disclosure include the selection of accounting policies for land Building and equipment Selecting accounting policies for investment properties And the number of words in revealing the fair value There is a relationship and the performance of a listed company consists of the size of the business value (closing price at the end of the period) and the ability to make a profit. (Return on Equity (ROE), Return on Assets (ROA)), vary significantly. The person who will use the results of this study will need to study other variables.