อัตราส่วนทางการเงินและการขึ้นเครื่องหมาย C (Caution) กรณีศึกษาบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย (SET) / อัสนา มั่นปกป้อง=Financial ratios and the trigger of C (Caution) signs: The study of Listed Companies in SET / Atsana Monpokpong
This research presents an analysis of firms having warning signs C (Caution) using a data set of financial ratios of listed companies in the Stock Exchange of Thailand (SET) on the year 2017-2019. Among 36 companies, 18 companies were imposed trading signs “C” during those year. This study employs 9 financial ratios in the past years to determine the occurrence of both trading signs using the logistic regression analysis. The results show that Return on Asset (ROA), Return on Equit (ROE) , Net Profit Margin (NPM) , Earning per Share (EPS) and Corporate Governance score affects the occurrence of trading signs across three models in the previous 3 years significantly affect the occurrence of trading signs of companies to the sample.