Published: 2025-09-05

Articles

Editorial

Absorn Meesing, Sutthisan Chumwichan

i-vii

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Mapping Research Trends in Tourism, Marketing, and Business Management: A Bibliometric Analysis and Field Review with ABAC Journal’s Position

Sutthisan Chumwichan, Absorn Meesing

1-50

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Dividend Taxes and Corporate Investment: A Bibliometric Analysis

Eko Ariyanto, Muhammad Zilal Hamzah, Eleonora Sofilda, Haiyani Rumondang

51-67

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Quantitative Easing and the New Monetary Trinity: Systematic Reviews Analysis

Dudi Duta Akbar, Hermanto Siregar, Iman Sugema, Lukytawati Anggraeni

68-85

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Driving Financial Inclusion: The Role of Financial Development and Financial Technology in G20 Economies

Berto Usman, Kamaludin, Willy Abdillah

86-107

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Relationship between Household Debt and Income Inequality: TVP-VAR Approach

Supanee Harnphattananusorn

108-118

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Effects of Taxpayer Code of Ethics and Tax Sanctions on Tax Morale and Voluntary Tax Compliance of Listed Companies on The Stock Exchange of Thailand

Weerayut Sukmak, Kalyaporn Panmarerng

119-135

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The Causal Structure of Factors Affecting the Intention to Comply with Corporate Income Tax Laws of Accounting Firm

Chitpon Assawapakorn, Titaporn Sincharoonsak

136-149

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Market Efficiency and Technical Trading: An Empirical Study of MACD and RSI Indicators in Major Asian Stock Indices

Chavalit Kitkanasiri, Sirinda Palahan

150-168

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How R&D Premium, Market Power, and State Ownership Affected Stock Returns Before and During the Covid-19 Pandemic: Evidence from Vietnam

Trang Ngoc Doan Tran, Hieu Thi Thanh Nguyen, Ngoc Thi Thanh Nguyen, Khoa Dang Duong

169-187

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Improving Credit Decision Through Machine Learning and Alternative Data: Evidence from NBFIS

Jinnajate Achalapong, Manit Satitsamitpong

188-201

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Integrating Fraud Deterrence Propeller and Continuous Auditing for Enhanced Fraud Detection and Sustainability

Koenta Adji Koerniawan, Dwi Fitrizal Salim , Deannes Isynuwardhana, Dudi Pratomo, Galuh Tresna Murti , Ferdio Ghifary Fidhien

202-218

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The Role of Female Committees on Audit Quality of Companies Listed in The Thailand Market

Jasadakorn Nilket, Suparak Janjarasjit , Thanida Uthayapong

219-234

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Corporate Governance, Capital Investments, Profitability and Firm Value: A Case Study of Thailand During the Covid-19 Pandemic

Niyata Kawewong, Pitima Diskulnetivitya , Kemakorn Chaiprasit , Piman Limpaphayom

235-254

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Environmental Social Governance Score Influence on Financial Performance Amidst Indonesia-Malaysia-Thailand Growth Triangle Listed Companies

Rotcharin Kunsrison, Trairong Swatdikun , Muttanachai Suttipun, Shubham Pathak , Lidya Primta Surbakti

255-268

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Market Valuation Effects and Investor Perceptions of Connected Transactions: An Empirical Analysis from The Stock Exchange of Thailand

Porawee Wongsatitsart, Arnat Leemakdej

269-288

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A Comparative Study of Capital Structure and Firm Value: Pre- and Post-COVID-19 Pandemic Among Listed Companies on the Stock Exchange of Thailand

Suchart Prakthayanon, Pornpawee Worasatepongsa

289-306

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Moderated Moderation Effects of Debt and Firm Size on Cash Holdings and Dividend Payouts

Penprapak Manapreechadeelert

307-322

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Drivers of Digitalization and Its Impact on Organizational Resilience in Thailand’s Top Department Stores

Rawin Vongurai

323-337

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Digital Transformation and ESG Rating for Industry 5.0 in the Chinese Manufacturing Industry

Bifeng Ren, Sutana Boonlua, Sumittra Jirawuttinunt

338-360

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The Besuca Case – Tradition Meets Innovation: Transitions Within a Family Business Case Study

Claus Schreier, Roman Meinhold , Rasipassorn Racheltara Pimthong , Pattanun Chutisavang

361-371

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Teaching Notes: The Besuca Case – Tradition Meets Innovation: Transitions Within a Family Business

Claus Schreier, Roman Meinhold, Rasipassorn Racheltara Pimthong , Pattanun Chutisavang

372-387

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Key Factors Influencing Technology Adoption for Food Loss Management in SMEs

Sutasinee Kusolchoo, Pittawat Ueasangkomsate

388-407

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Guidelines for Enhancing Design Thinking Attributes and Empowering the Application of Design Thinking in Schools

Nachanan Suphasirisuk, Panida Sakuntanak

408-435

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Analysis of the Satisfaction of Chinese Young Consumers to Baijiu

Xinna Liang , Lu Zhu, Changhan Li

436-455

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A Verification of Being Cruise Destination Attributes Towards Perceived Destination Quality: Application for Managing Thailand Cruise Tourism Destination

Tanapon Rungroueng

456-474

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Green Hotel Practices and Intentions to Stay: The Moderating Roles of Personal Innovativeness and Nationality

Thanapol Inprasertkul, Yanapa Boonparkob , Siriporn Khetjenkarn, Daosook Boonyasarn

475-503

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From Plate to Planet: Redefining the Low-Carbon Tourism Experience and Investigating Its Influence on Gastronomy-Based Tourists’ Revisit Intentions and Environmentally Responsible Behaviours

Ekkarat Suwannakul, Siriporn Khetjenkarn, Inthawoot Suppavorasatit, Tansiphorn Na Nan

504-524

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Sustaining Green–Heritage Destinations: Normative and Heritage-Value Mechanisms Driving Sustainable Tourism in Bang Kachao

Noppadol Manosuthi

525-544

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When Discounts Undermine Good Intentions: Identity Salience and Symbolic Misalignment in CBT Marketing

Roongtiwa Wattanawaraporn, Noppadol Manosuthi

545-564

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Book Review: MINDMASTERS: The Data-Driven Science of Predicting and Changing Human Behavior

Suchira Phoorithewet, Dhanoos Sutthiphisal

565-566

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