The Liability Affecting Profitability of Financial Listed Companies in the Stock Exchange of Thailand

Abstract

The purposes of this research were as follow: 1) to study the general profiles of Financial Listed Companies in the Stock Exchange of Thailand: liability and profitability. And 2) to study liability that affect the profitability of the company. The populations consisted of 76 Financial Listed Companies. The analysis included descriptive statistics and Multiple Regression Analysis. The study found that, 1) The companies had an average liability of 250 billion baht. Their financial leverage was normal. They could generated profits from assets and returned to the shareholders. And 2) The liability consisted of non-current liability (NCL), debt to equity ratio (DE) and times interests earned (TIE) that affected to the profitability.