Relationship between account information with market value of listed companies in the stock exchange of Thailand

Abstract

The purpose of this research is to study the relationship between accounting information including total assets , cash flows from operating activities , earnings per share , book value , dividend yield ratio and market value of listed companies in the Stock Exchange of Thailand. The data is collected from 605 listed companies in the Stock Exchange of Thailand, SET. Only 407companies that have complete information in the year 2013 – 2017 are selected. Using descriptive statistics and correlation statistics, the study of the sample group finds that all independent variables are positively correlated with the dependent variables with the statistical significance at 0.01 (P <0.01). The book value correlates with the market price of the securities at a moderate level (r = 0.599). The remaining variables are related to market prices in low and very low levels.