... companies in Thailand during the 2018–2021 period. Corporate tax avoidance is measured using the cash effective tax rate, calculated as total cash taxes paid divided by pretax income for that year. Audit firm tenure is assessed using two measures: (1) the number of consecutive years a company has engaged...

.... This paper aims to examine the impact of ESG reporting on the corporate profitability of listed companies in Thailand over the period of 2019–2021. Design/methodology/approach Using 147 listed firms in the ESG group, content analysis was used to quantify the ESG reporting (within 11 themes), while...

...Muttanachai Suttipun; Thanyaorn Yordudom Purpose This study aims to survey the extent, level and trend of environmental, social and governance (ESG) disclosures of top50 listed companies from Thailand, to test the different level of ESG disclosures of the companies between high profile industry...

... are significantly related to goodwill impairment. However, the available disclosures are not shown to provide financial statement users with information to adequately predict future write‐offs of goodwill. Impairment losses Economic indicators Reporting incentives Thailand Loss Financial reporting...