The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accoun...The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accounting professional and accounting information system （AIS） competency. Population and sample of this research is the companies listed in the Stock Exchange of Thailand （SET）. A questionnaire mail was used for collecting the data from chief accountant officer of the companies listed in the SET. The results indicate that accounting professional has a positive significant effect on successful accounting information in all dimensions including effective planning, efficient controlling, and promoting decision and communication. Moreover, AIS competency has a positive significant effect on successful accounting information only in dimension of promoting decision and communication. Overall, the results indicate that internal resource and capabilities including accounting professional and AIS competency are the primary factors that influence successful accounting information of Thai-listed companies. Theoretical and managerial contributions are explicitly provided. Conclusions, suggestions and directions for future research are also presented.展开更多
This study utilized two forecasting methods including ARFIMA （p, d, q）-GARCH （p, d, q）, and extreme value techniques. One of the puzzling questions raised by evolutionary econometric theory is how two-way behavior...This study utilized two forecasting methods including ARFIMA （p, d, q）-GARCH （p, d, q）, and extreme value techniques. One of the puzzling questions raised by evolutionary econometric theory is how two-way behavior is evaluated in two ways, which benefits the investors of the securities, traded on a stock exchange. For the purpose of this study, intra-day secondary data during period of 1997-2010 of the stock-market returns of Bangkok SET （Stock Exchange of Thailand） Index （Thailand） and Kuala Lumpur Composite Index （Malaysia） were collected. For the new perspective framework, the expected values were conducted using ARFIMA （p, d, q）-GARCH （p, q） forecasting method and Generalize Extreme Value （GEV） to confirm the final solutions. The Value-at-Risk （VaR） of those stock-market returns was tested. The new perspective framework of expected value confirmed that ARFIMA （1, 0.29, 1）-GARCH （1, 1） was the best forecasting method for VaR in case of the Kuala Lumpur Composite stock-market returns based on MAPE （%）. And the perspective based on extreme case confirmed that Generalize Extreme Value （GEV） as F= （x,μ,σ,ξ）： F = （x, 0.00616, 0.00573, 0.36900） was the best forecasting method for VaR in case of the Bangkok SET stock-market returns based on MAPE （%）.展开更多
文摘The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accounting professional and accounting information system （AIS） competency. Population and sample of this research is the companies listed in the Stock Exchange of Thailand （SET）. A questionnaire mail was used for collecting the data from chief accountant officer of the companies listed in the SET. The results indicate that accounting professional has a positive significant effect on successful accounting information in all dimensions including effective planning, efficient controlling, and promoting decision and communication. Moreover, AIS competency has a positive significant effect on successful accounting information only in dimension of promoting decision and communication. Overall, the results indicate that internal resource and capabilities including accounting professional and AIS competency are the primary factors that influence successful accounting information of Thai-listed companies. Theoretical and managerial contributions are explicitly provided. Conclusions, suggestions and directions for future research are also presented.
文摘This study utilized two forecasting methods including ARFIMA （p, d, q）-GARCH （p, d, q）, and extreme value techniques. One of the puzzling questions raised by evolutionary econometric theory is how two-way behavior is evaluated in two ways, which benefits the investors of the securities, traded on a stock exchange. For the purpose of this study, intra-day secondary data during period of 1997-2010 of the stock-market returns of Bangkok SET （Stock Exchange of Thailand） Index （Thailand） and Kuala Lumpur Composite Index （Malaysia） were collected. For the new perspective framework, the expected values were conducted using ARFIMA （p, d, q）-GARCH （p, q） forecasting method and Generalize Extreme Value （GEV） to confirm the final solutions. The Value-at-Risk （VaR） of those stock-market returns was tested. The new perspective framework of expected value confirmed that ARFIMA （1, 0.29, 1）-GARCH （1, 1） was the best forecasting method for VaR in case of the Kuala Lumpur Composite stock-market returns based on MAPE （%）. And the perspective based on extreme case confirmed that Generalize Extreme Value （GEV） as F= （x,μ,σ,ξ）： F = （x, 0.00616, 0.00573, 0.36900） was the best forecasting method for VaR in case of the Bangkok SET stock-market returns based on MAPE （%）.
