overall summary of the Stock Exchange of Thailand,
disclosure score is important and in accordance
with the research Al-Refaee, Zakaria Siam and
Al Khatib (2012). They mentioned importance of
accounting disclosure score regarded as signifi cant
data sources of decision and intention made by
the experts of accounting standard development
according to an international standard in order to
increase responsibility of executives. Ashig Alia, Tai
Yuan Chen, Suresh Radhakrishnan (2007) studied
to check disclosure score of the family in S&P
500, considering disclosure score of the company,
earnings quality reported. And in disclosure score
willingly made for corporate governance practice,
the study signifi ed that the family company had
faced the crucial agent problem in separation
from share ownership and execution less than
non-family one.