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The stock exchange of Thailand

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  • The International Accounting Standards require entities to report useful and accurate information, enabling shareholders and others to make informed investment decisions. This research investigates the array of factors that influence the investment decision-making of shareholders in the Stock Exchange of Thailand (SET). The research employed a mixed research methodology that combines quantitative and a qualitative analysis to obtain empirical data on the factors that impact on Thai shareholders investing in large asset-based industries in the SET.

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  • This thesis is organized as a historical study which aims to investigate the development of the accounting profession in Thailand between 1948 and 2010. It includes critical views from relevant people in the profession. The thesis emphasizes the development of the accounting profession in the private sector (corporate sector) (such as listed companies, accounting associations, and the stock exchange) where the accounting profession has played a significant role in the development of the Thai economy.

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