NIDA Business Journal
https://so10.tci-thaijo.org/index.php/NIDABJ
<p>The goal of the NIDA Business Journal (NBJ) is to provide a national forum for effective communication of innovative research findings that significantly contribute to furthering knowledge in business administration and related fields. The NIDA Business Journal welcomes both Thai and English articles. The journal may be reviewed by the editorial board and readers (at least 3 from both internal and external).</p> <p><strong>Publication Frequency</strong><br />Online publishing twice a year, first issue in during January-June and second issue in during July - December</p> <p><strong>ISSN 1905-6826 (Print)</strong><br /><strong>ISSN 2822-0595 (Online)</strong></p>NIDA Business School, National Institute of Development Administration (คณะบริหารธุรกิจ สถาบันบัณฑิตพัฒนบริหารศาสตร์)en-USNIDA Business Journal1905-6826The Impact of Revenue Recognition by Applying Thai Financial Reporting Standard 15 (TFRS 15) on the Earnings Quality of Listed Companies in the Stock Exchange of Thailand
https://so10.tci-thaijo.org/index.php/NIDABJ/article/view/2339
<p>This article aims to study the impact of changes in total revenue on earnings quality by considering the interaction factors between the adoption of Thai Financial Reporting Standards 15 (TFRS 15) and changes in total revenue through discretionary accruals from management's judgment and to study the differences in the earnings quality through discretionary accruals from management’s judgment on the impact of changes in total revenue before and after the adoption of TFRS 15 on the listed companies on the Stock Exchange of Thailand on The Modified Jones model and Yoon, Miller, and Jiraporn model. By collecting data, a total of 319 companies were collected data for a period of 5 years, which is considered as samples of 1,595 companies and analyzed financial statements of companies from 2018 to 2021. 2018 was the year before the enforcement, 2019 was the year that was effective, and 2020 and 2021 were years after the enforcement. To analyze descriptive statistics and inferential statistics, using multiple linear regression analysis and analysis of two related sample groups. Research results are 1) according to the modified Jones model, it was found that by the implementation of TFRS 15, the interaction effect between TFRS 15 and total revenue changes, significantly increased the earnings quality through discretionary accruals from management's judgment, with statistical significance. However, if analyzed 2) according to the Yoon, Miller, and Jiraporn model, it was found that by the implementation of TFRS 15, along with the interaction effect between the previous two variables, increased the earnings quality through discretionary accruals, but without statistical significance. And 3) The year before (2018) and the year after (2019) of the implementation of TFRS 15 have differences on the average quality of the earnings through accruals resulting from management’s judgment according to the impact of income change based on The Modified Jones model and Yoon, Miller, & Jiraporn model. The investors and stakeholders can understand information, methods, and results of profit quality. Besides, it can be used to compare the impact of profit quality before and after the implementation of TFRS 15.</p>Duangkamon Neerapattanakun
Copyright (c) 2025 NIDA Business School, National Institute of Development Administration
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2025-05-262025-05-2636121Causal Relationships Among Perceived Value, Satisfaction, and Sustainable Tourism Intention of Thai Tourists: A Case Study of Koh Tao, Surat Thani Province
https://so10.tci-thaijo.org/index.php/NIDABJ/article/view/2386
<p>This research examines the causal relationships among perceived tourism value, tourist satisfaction, and sustainable tourism intention of Thai tourists visiting Koh Tao, Surat Thani Province. Employing a quantitative research methodology, data were collected from 316 Thai tourists through purposive sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Perceived value was conceptualized as a second-order latent variable comprising emotional and functional value, social value, and economic value. The findings revealed statistically significant positive relationships. Perceived tourism value demonstrated a strong positive influence on tourist satisfaction (β = 0.710, p < 0.001), explaining 50.4% of the variance. Tourist satisfaction positively influenced sustainable tourism intention (β = 0.406, p < 0.001), while perceived value exhibited direct influence (β = 0.360, p < 0.001). The model explained 50.2% of the variance in sustainable tourism intention. Tourist satisfaction functioned as a partial mediator with an indirect effect of 0.289 and a Variance Accounted For (VAF) of 44.6%. Importance-Performance Map Analysis (IPMA) revealed that affordable pricing and value for money required urgent improvement, while service quality represented competitive strengths to be maintained. The findings contribute both theoretically and practically to sustainable ecotourism management.</p>Chompunoot DuangjanNongrat Sansompron
Copyright (c) 2025 NIDA Business School, National Institute of Development Administration
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2025-07-212025-07-21362250Factors Affecting the Adoption of Innovative Eco-Friendly Charcoal-Based Forest Fire Prevention Products
https://so10.tci-thaijo.org/index.php/NIDABJ/article/view/2485
<p>Forest fires are a major concern as they can cause extensive damage to the environment, properties, and endanger the lives of both humans and animals. Traditional forest fire prevention methods frequently rely on the use of chemicals that can have detrimental effects on the environment and human well-being. New solutions, like charcoal-based forest fire prevention sprays, provide potential alternatives that address safety requirements while also considering environmental concerns. These solutions employ biochar, derived from forest waste, to create efficient forest fire prevention methods that have the potential to decrease carbon emissions. The successful implementation of eco-friendly solutions, particularly charcoal-based forest fire prevention sprays, heavily relies on consumer perceptions, attitudes, and behaviors. The objective of this research is to examine the factors that affect consumers' decision to use eco-friendly products, particularly charcoal-based forest fire prevention sprays. The Technology Acceptance Model (TAM) and the Environmental Concern Theory were adopted as theoretical frameworks in this study. The data collected from 155 individuals from diverse backgrounds in Thailand was subjected to thorough statistical analysis, which demonstrated that perceived effectiveness, environmental compatibility, and safety consciousness played a crucial role in stimulating adoption intentions. Surprisingly, factors such as price sensitivity, certification requirements, and distribution mechanisms have secondary effects on the collaboration approach. This study offers evidence-based recommendations for product developers, policymakers, and environmental conservation practitioners who are seeking to implement sustainable and collaborative approaches to mandatory forest fires.</p>Chairat HiranyavasitMetta Ongkasuwan
Copyright (c) 2025 NIDA Business School, National Institute of Development Administration
https://creativecommons.org/licenses/by-nc-nd/4.0
2025-07-222025-07-22365174