การเปรียบเทียบการเปิดเผยข้อมูลความเสี่ยงในรายงานทางการเงิน ของบริษัทจดทะเบียนในตลาดหลักทรัพย์ของประเทศไทย และประเทศสิงคโปร์

Abstract

Independent Study This study aimed to ascertain the level of disclosure. Consistency and differentiation of disclosure risk in the financial reports of listed companies between Thailand and Singapore. The data used as a guide for decision-making of users of financial reports by collecting information from disclosure rules of the Stock Exchange of Thailand and Singapore. And explore the risk disclosures in the financial reports of 2554 and 2555 between Thailand and Singapore-listed company. The sample of 59 companies listed on the Stock Exchange of Thailand has an excellent rating from the ranks of the Thai Institute of Directors IOD Thailand or Singapore for 15 years and in 2555 the company was awarded the Best Annual Report 2555 of the Singapore Corporate Awards. Statistical analysis of the results by frequency, percentage and mean.

The study finds Rules on information disclosure of listed companies between Thailand and Singapore are similar generalizations. Differ in detail, such disclosure period penalties, including some examples.

Survey information disclosure risk in the financial reports of listed companies on the Stock Exchange of Thailand. The Group has found that most of the risk disclosures in the financial report prepared on the basis of annual reports (56-1) of the Stock Exchange of Thailand. There are some items that are not clearly disclosed as such Shareholder agreement.

Survey information disclosure risk in the financial reports of listed companies in Singapore. Found that the group, most of the information disclosure risk in the financial report based on the scoring of the Singapore Corporate Awards such as the analysis of ROE and dividend payment, etc., some of which have revealed no obvious trend analysis 5. Year vulnerability analysis and so on.

The study compared the risk disclosures. In its annual report (Form 56-1) of the Stock Exchange of Thailand. Compared with scoring Best Annual Report 2555 in Singapore. Found that there are similarities as well. Unlike the nature of revelation. Presentation Limitations of the report is not the same. The country is not disclosed VAR analysis, vulnerability analysis. Test pressure In the annual report of listed companies in Singapore, revealed a bit as well.