Searching for Disclosure Communication of Companies in the Stock Exchange of Thailand Using Text Unit technique
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Abstract
The objective of this research was to find the amount of disclosure communication in research and development of companies in Thai Stock Exchange by means of frequency counting using Text Unit technique. The study was document research with a population of 331 companies. Therefore, the size of the sample group according to Taro Yamane formula at the significance level of 0.05 was 173 companies. Three accounting periods (2016-2018) were calculated. Therefore, the total number of sample group was 519 companies. Searching for the amount of disclosure communication on research and development, the researcher found that the communication of revealing input (information about investment in research and development) was the highest (66.68%). Each company revealed the average of 10.99 sentences for research and development per year. Disclosure communication of information concerning research and innovation was helpful in creating added value for companies and in reducing marketing costs. This disclosure communication would bring the truth to reveal and create creativity.
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