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Author

Kanitsorn Terdpaopong

2 papers indexed here

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Open access 2026

COMPARATIVE ANALYSIS OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE AND FINANCIAL PERFORMANCE: EVIDENCE FROM THAI AND VIETNAMESE LISTED COMPANIES

This study investigates the impact of Environmental, Social, and Governance Disclosure (ESGD) on financial performance—measured by Return on Assets (ROA) and Tobin’s Q (TBQ)—of publicly listed firms in Thailand (1131 observations) and Vietnam (186 observations) from 2012 to 2023, using data from Bloomberg and employing...

K. Terdpaopong, T. Nguyen, T. H. Dang et al. · 0 citations
Open access Aug 2026

CSR DISCLOSURE AND PROFITABILITY ON TAX AVOIDANCE WITH INDEPENDENT COMMISSIONERS AS MODERATING VARIABLE: EVIDENCE FROM BANKING COMPANIES IN INDONESIA

This study examines the effects of Corporate Social Responsibility Disclosure and profitability on tax avoidance, with independent commissioners serving as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Drawing upon Agency Theory, Legitimacy Theory, and St...

C. Dewi, Sofie, Kanitsorn Terdpaopong · 0 citations

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