In this study aimed to determine the remuneration of the external auditors, of companies listed
on the MAI, the details and procedures of the study are as follows:
3.1. The population and the sample
population used in this study was collected by the Company are listed on the MAI, the study
collected secondary (Secondary Data) from annual registration statement (Form 56-1) and the financial statements.
annual On the Stock Exchange of Thailand during the year 2549-2553, a total of 265 companies
selected sample 3.2
This study has recruited a sample of companies listed on the MAI, with the following conditions:
1. As the company's annual statement. And annual financial statements with more complete information can be collected
to be educated in independent study, this time between the years 2015-2516, a total of 255 companies
2. Companies that disclosure of remuneration of directors and executives. By separating the remuneration of directors and
executives, and clearly
three. The company is listed on the possible delisting and the Company does not have securities trading throughout the year. The
2015-2516
4. A company that moved the group to the Stock Exchange of Thailand SET
3.3 Data collection
for this study is the study of the remuneration of directors and executives of listed
securities MAI The collected data are disclosed. Therefore, the public information sources used in the study came from the
database following
one. Data from the Stock Exchange of Thailand, SETSMART (SET Market Analysis and
Reporting Tool) by keeping financial information from the financial statements of companies listed on the MAI
in the years 2549-2553
2. the statement. Annual (56-1) from the regulators listed
by collecting data on monetary compensation. Include the total remuneration of the Board of Directors Total remuneration of
directors and executives. The company is listed on the MAI in the years 2549 to 2553
3. secondary sources (Secondary Data) Other relevant. The study data with the other data already collected
from books, journal articles, research reports, including both domestic and foreign
3.4. The measured variables and
the dependent variable 3.4.1 (Dependent Variable)
variables for the study. Economic performance (Tobin's Q) the results of operations.
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