ความสัมพันธ์ระหว่างรายการเกี่ยวข้องกันกับมูลค่าของกิจการของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

Abstract

The purpose of this study was to examine The Relationship between Related Party Transaction and Firm Value of Companies Listed on The Stock Exchange of Thailand. The data was collected from Form 56-1: Annual Registration Statements in part 2 section 12 Relationship between Related Party Transaction in 2016 2017 and 2018, and Relationship between Related Party Transaction have 2 type are Transfer Benefits Related Party Transaction (RPTO1) and Benefits to Sharcholders Related Party Transaction (RPT02). Multiple regression analysis was used to analyze the data Firm Value was considered by Tobin's Q.

The result showed that The Transfer Benefits Related Party Transaction (RPT01) and Benefits to Shareholders Related Party Transaction (RPT02) are not related Firm value, that do not impact to Firm value. So that found different with Europe because it has different about environment political and developed country. Them made Interestingness for Related Party Transaction, but not in Thailand. However, this study found Firm size related in negative wih Fim value, Controlling Shareholder's Ownership Concentration and Corporate Governance related in positive with Firm value.