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https://rsuir-library.rsu.ac.th/handle/123456789/3308| Title: | Impacts of climate change on financial performance of agricultural, food, and beverage companies listed on the stock exchange of Thailand |
| Authors: | Kritsada Leeliang |
| metadata.dc.contributor.advisor: | Kanitsorn Terdpaopong |
| Keywords: | Climate change -- Economic aspects -- Thailand;Agricultural industries -- Thailand -- Finance;Stock exchanges -- Thailand |
| Issue Date: | 2024 |
| Publisher: | Rangsit University. Library |
| metadata.dc.description.other-abstract: | The objectives of this thesis was to study the impacts of climate change on the financial performance of agriculture listed on the Stock Exchange of Thailand. This research uses secondary data consisting of return on assets and return on equity, as reported in financial reports of approximately 31 companies. This study employed data for ten years, from 2013 to 2022. The meteorological data were acquired from the Thai Meteorological Department. The panel data of the independent climate change variables and dependent financial performance variables were collected. The control variables are capital structure (Debt-to-equity ratio), operating cash flow to total assets ratio, company size, and GDP growth. According to the statistical analysis, multiple regression both fixed and random effect models were conducted to test the relationship between the dependent and independent variables. The results present the impact of climate change on the financial performance on the agricultural, food, and beverage companies. It is found that Return on Assets ratio is positively influenced by the rainfall index and operating cashflow to total assets ratio. On the other side, the average temperature and capital structure negatively impact to Return on Assets. Additionally, the average temperature and the humidity index illustrate a negative impact on Return on Equity. While the operating cashflow to total assets ratio and company size show a positive impact, the capital structure negatively impacts on the Return on Equity |
| Description: | Thesis (M.Acc. (Accountancy)) -- Rangsit University, 2024 |
| metadata.dc.description.degree-name: | Master of Accountancy |
| metadata.dc.description.degree-level: | Master's Degree |
| metadata.dc.contributor.degree-discipline: | Accountancy |
| URI: | https://rsuir-library.rsu.ac.th/handle/123456789/3308 |
| metadata.dc.type: | Thesis |
| Appears in Collections: | ACC-Acc-M-Thesis |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| KRITSADA LEELIANG.pdf | 548.18 kB | Adobe PDF | View/Open |
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