คุณภาพข้อมูลรายงานทางการเงินและการเติบโตของกิจการ การตรวจสอบเชิงประจักษ์ของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย|Financial Reporting Data Quality and Firm Growth: An empirical Investigation of Listed Firms in Thailand

Abstract

The purpose of this research is to investigate the positive effects of each dimension in financial reporting data quality i.e. intrinsic data quality, contextual data quality, representation data quality, accessibility data quality on decision making efficiency, financial information value, and firm growth. This research used questionnaire to collect data from the directors in accounting of the listed companies in the Stock Exchange of Thailand. There were 126 completed questionnaires for the data analysis with the statistical program to calculate frequency distribution, percentage, mean, standard deviation and multiple   regression analysis to test the research hypotheses. This research results showed that all dimensions of financial reporting data quality had significant positive effects on financial information value whereas representation data quality had positive significant effects on decision making efficiency and firm growth. In addition, decision making efficiency had significant positive effects on firm growth as well. The findings indicate that the quality of   the financial reporting data adds value of the data, and the quality of the data   representation leads to effectiveness of good decision-making and firm growth. Therefore, the firms have to develop and support good financial reporting data quality as an administrative instrument which is beneficial and significant for users of financial reporting   in making decision economically.