The 10 ASEAN CAssociation of Southeast Asian Nations） countries in Southeast Asia have been united for ASEAN community in 2015. Thailand is one of the members who take health and wellness tourism responsibility about...The 10 ASEAN CAssociation of Southeast Asian Nations） countries in Southeast Asia have been united for ASEAN community in 2015. Thailand is one of the members who take health and wellness tourism responsibility about tourism and product information, and health and wellness tourism standardization. Therefore, the researcher has studied in health tourism image in Thailand and ASEAN, because the image is significant cost to promote health and wellness tourism. They are factors that influence image management and also image attributes about health and wellness tourism in Thailand and ASEAN countries. In this study, the author aimed at the examination of influenced factors and the attributes for Thailand＇s and ASEAN＇s images of health and wellness tourism management and finding out the relations among cognitive, affective, and brand engagement in Thailand and ASEAN. This research could be used as guideline information for creation of plans and governmental policies of health and wellness tourism of Thailand and ASEAN region as well. The data obtained in this study included overall image and destination brand engagement, or personal engagement through way of life and daily life of Southeast Asian people. Southeast Asia has its uniqueness according to its slogan ASEAN Southeast Asia： Feel the Warmth. This is considered as one of unique activities in health and wellness tourism. Tourists can have their direct experiences with unique tradition of each nation.展开更多
This study examines risk reporting in annual reports of Malaysian listed companies. The mandatory and voluntary disclosures of risk information are analyzed and the authors examine whether a relationship exists betwee...This study examines risk reporting in annual reports of Malaysian listed companies. The mandatory and voluntary disclosures of risk information are analyzed and the authors examine whether a relationship exists between company size, leverage, and industry type and risk disclosure levels. 150 listed companies from five industries are selected as sample. Content analysis and risk disclosure index of dichotomous measurement are used in data collection. Overall the results indicate that level of risk information disclosed in the annual reports is still minimal. OLS （Ordinary least squares） regression analysis indicates that the level of risk information disclosure is positively associated with size and not with leverage. However, a mixed result has been found for industry type; where only property industry shows a significant relationship with level of risk disclosure, and not for the other industries. This study contributes to financial reporting literature in relation to risk reporting, particularly the practice of Malaysian companies. Findings from this study are also useful to regulators and accounting standard setting body to assess the level of compliance to regulations and standards relating to risk reporting by these companies. More studies are required to further understand the importance of risk information disclosure, such as risk disclosure within specific industry, cross-country studies and usefulness of risk information disclosure from the stakeholders＇ perspectives.展开更多
文摘The 10 ASEAN CAssociation of Southeast Asian Nations） countries in Southeast Asia have been united for ASEAN community in 2015. Thailand is one of the members who take health and wellness tourism responsibility about tourism and product information, and health and wellness tourism standardization. Therefore, the researcher has studied in health tourism image in Thailand and ASEAN, because the image is significant cost to promote health and wellness tourism. They are factors that influence image management and also image attributes about health and wellness tourism in Thailand and ASEAN countries. In this study, the author aimed at the examination of influenced factors and the attributes for Thailand＇s and ASEAN＇s images of health and wellness tourism management and finding out the relations among cognitive, affective, and brand engagement in Thailand and ASEAN. This research could be used as guideline information for creation of plans and governmental policies of health and wellness tourism of Thailand and ASEAN region as well. The data obtained in this study included overall image and destination brand engagement, or personal engagement through way of life and daily life of Southeast Asian people. Southeast Asia has its uniqueness according to its slogan ASEAN Southeast Asia： Feel the Warmth. This is considered as one of unique activities in health and wellness tourism. Tourists can have their direct experiences with unique tradition of each nation.
文摘This study examines risk reporting in annual reports of Malaysian listed companies. The mandatory and voluntary disclosures of risk information are analyzed and the authors examine whether a relationship exists between company size, leverage, and industry type and risk disclosure levels. 150 listed companies from five industries are selected as sample. Content analysis and risk disclosure index of dichotomous measurement are used in data collection. Overall the results indicate that level of risk information disclosed in the annual reports is still minimal. OLS （Ordinary least squares） regression analysis indicates that the level of risk information disclosure is positively associated with size and not with leverage. However, a mixed result has been found for industry type; where only property industry shows a significant relationship with level of risk disclosure, and not for the other industries. This study contributes to financial reporting literature in relation to risk reporting, particularly the practice of Malaysian companies. Findings from this study are also useful to regulators and accounting standard setting body to assess the level of compliance to regulations and standards relating to risk reporting by these companies. More studies are required to further understand the importance of risk information disclosure, such as risk disclosure within specific industry, cross-country studies and usefulness of risk information disclosure from the stakeholders＇ perspectives.
