Accounting estimate

The paper aims to estimate the effect of financial statement reliability on listed firms’ performance in Vietnam, particularly on the Ho Chi Minh City Stock Exchange, from 2015 to 2022. Reliability is a crthe listedattribute of information quality in financial statements, and by using the quantitative method (feasible generalized least squares – FGLS), the findings show that reliability positively affects listed firms’ performance with a confidence interval of 95%.

10p leminhvu111 07-06-2024 1 0   Download

The study aimed to determine factors affecting the decisions of individuals to deposit in their accounts at the VietinBank branch in An Giang Province. In this study, a questionnaire was prepared and used to investigate 250 individuals who have or have not done transactions at the An Giang branch of VietinBank. The estimated results derived from the Probit model showed that the deposit decision is largely governed by the deposit interest rate, quality of customer services, business location, promotion, and individual’s level of education, age and income.

10p leminhvu111 07-06-2024 1 0   Download

The article examines the factors affecting the quality of tax consulting services of Deloitte Vietnam Tax Consulting Co., Ltd. when providing consulting services to corporate customers in Vietnam as well as FDI enterprises and businesses. multidisciplinary, multinational worldwide. It analyzes the correlation between tax consulting service quality and customer satisfaction estimates; At the same time, evaluates the influence of these factors on the basis of surveying the opinions of businesses that have been and are currently customers of the company.

15p leminhvu111 07-06-2024 1 0   Download

The purpose of this study is to study the features of material flow accounting for the efficient supply chain management, to determine the effective systems of material flow accounting. We propose to use the MFCA system to account for material flow. It can be used to estimate material losses in the supply chain in terms of money and determine the economic benefits of resource efficiency. The MFCA methodology is regulated by the ISO standard.

10p longtimenosee10 26-04-2024 3 1   Download

Journal of Finance & Accounting research - No. 03 (16) - 2022 includes papers: Issues of capital mobition and service provided for public professional units in the health - population section; Public expenditureson climate change adaptation and resilience: An empirical analysis from Vietnam; Impacts of health insurance policy to sustainable development health insurance in Vietnam; Applying Cobb-Douglas production function in estimating economic growth model in Vietnam; The harmonization of IFRS in Vietnam: The theme of land accounting;...

96p longtimenosee09 08-04-2024 5 1   Download

This study was conducted to identify and evaluate the impact of determinants on the quality of auditing accounting estimates of auditing firms in Vietnam. Data were collected from questionnaires sent to 217 subjects, including auditors; audit assistants; and audit managers of 27 auditing firms in Hanoi and Ho Chi Minh City.

23p minhnn0302 10-04-2024 11 4   Download

In a study, if a relationship does not take into account the mediating mechanism, then it fails to get complete understanding of the relationship. In addition, failing to consider the effect of a mediator may not have clear explanation of the relationship outcome. Contrarily, a model which considers the mediating mechanism is likely to estimate accurate relationship among variables under study.

8p longtimenosee06 27-03-2024 3 2   Download

Ebook "Geology and mineral resources of Nigeria (Lecture notes in Earth sciences, Volume 120)" is divided into three parts. Part 1 discusses the geology of the crystalline rocks and their regional distribution while the sedimentary basins constitute the subject of Part 2. Part 3 takes the mineral resources of Nigeria one on one, their geological environment, mode of occurrence, localities and where possible the reserves estimation.

222p manmanthanhla0201 26-02-2024 5 1   Download

An estimated 119,300 new cases of cervical cancer occur annually in China, accounting for 372,00 deaths. Cutaneous metastasis from cervical cancer is a rare event, with an incidence of 0.1–1.3% and typically a preterminal occurrence. Scalp metastasis from cervical cancer is exceptionally anecdotal, with only a dozen examples well documented.

7p vitiki 30-01-2024 2 2   Download

Continued part 1, part 2 of ebook "The E-Myth accountant: Why most accounting practices don’t work and what to do about it" provides readers with contents including: Chapter 11 On the subject of associate accountants; Chapter 12 - Building a professional team; Chapter 13 - On the subject of estimating; Chapter 14 - The value of pricing; Chapter 15 - On the subject of clients; Chapter 16 - Making it all about the client; Chapter 17 - On the subject of growth;...

99p tuongnhuoclan 27-11-2023 6 3   Download

In ebook "Accounting and causal effects: Econometric challenges" we synthesize a rich and vast literature on econometric challenges associated with accounting choices and their causal effects. Identification and estimation of endogenous causal effects is particularly challenging as observable data are rarely directly linked to the causal effect of interest.

486p tuongnhuoclan 28-11-2023 6 3   Download

Ebook "Non-observed economy in national accounts: Surveys of country practices" presents an overview of current practices of 43 countries in measuring the non-observed economy. It focuses on the description of methods used and includes quantitative examples and estimates of the share of non-observed economy in the GDP of different countries. Statisticians have developed a range of techniques to estimate the informal, illegal and underground activities, and those undertaken by households for their own final use.

347p tuongnhuoclan 28-11-2023 5 3   Download

Ebook "Ebook National accounts of OECD countries: Main aggregates - Volume I: 1990-2001" provides the most recent information available on the main aggregates of national accounts for all OECD Member countries when the second volume will give detailed national accounts for each country. This publication covers the period 1990-2001 for country tables and the period 1970, 1979-2001 for comparative tables. The Secretariat made estimates of some main aggregates (identified by an asterisk) when the data were not supplied by the country.

392p tuongnhuoclan 27-11-2023 10 5   Download

Continued part 1, part 2 of ebook "Cost accounting for dummies" provides readers with contents including: making decisions; allocating costs and resources; considering quality issues; the part of tens; cost drivers and cost estimation methods; making smart business decisions with relevant information; making smart pricing decisions, figuring total costs; tracing similar products with process costing;...

233p mocthanhdao0210 20-11-2023 12 5   Download

Part 1 of ebook "Statistics for economics, accounting and business studies (Seventh edition)" provides readers with contents including: Chapter 1 - Descriptive statistics; Chapter 2 - Probability; Chapter 3 - Probability distributions; Chapter 4 - Estimation and confidence intervals;...

203p mocthanhdao0210 19-11-2023 13 3   Download

Part 1 of ebook "Wiley IFRS essentials" provides readers with contents including: the conceptual framework for financial reporting; IAS 1 presentation of financial statements; IAS 2 inventories; IAS 7 statement of cash flows; IAS 8 accounting policies, changes in accounting estimates, and errors; IAS 10 events after the reporting period; ias 11 construction contracts;...

256p mocthanhdao0210 19-11-2023 9 5   Download

Continued part 1, part 2 of ebook "Wiley IFRS 2010: Interpretation and application of International Financial Reporting Standards 2010" provides readers with contents including: leases; income taxes; employee benefits; shareholders’ equity; earnings per share; interim financial reporting; operating segments; accounting policies, changes in accounting estimates, and errors; foreign currency; related-party disclosures; specialized industry accounting;...

677p mocthanhdao0210 19-11-2023 7 6   Download

Continued part 1, part 2 of ebook "China accounting standards: Introduction and effects of new Chinese accounting standards for business enterprises" provides readers with contents including: accounting standards for business enterprises - business combinations; recognition and measurement of financial instruments; transfer of financial assets; direct insurance contracts; reinsurance contracts; exploitation of petroleum and natural gas; changes of accounting policies and accounting estimates and error correction;...

199p mocthanhdao0210 19-11-2023 8 4   Download

Continued part 1, part 2 of ebook "Accounting in an inflationary environment" provides readers with contents including: Chapter 6 - Current-value accounting II - Methods; Chapter 7 - Financial reporting; Chapter 8 - Appraisal of capital projects; Chapter 9 - Planning and control;...

97p mocthanhdao0210 19-11-2023 6 4   Download

Ebook "Accounting in an inflationary environment" is to explain the developments which have taken place in recent years in the field of accounting in an inflationary environment. The system of current-cost accounting is discussed and, in addition, the prior developments (such as price-level accounting) are examined. In this way it is hoped that the present position will be put into perspective.

175p loivantrinh 29-10-2023 8 5   Download