Accounting Financial

Converting financial statements from Vietnam Accounting Standards (VAS) to International Financial Reporting Standards (IFRS) is suitable for the world’s financial culture and financial language. Currently, the Ministry of Finance has issued Decision 345/2020/QĐ-BTC on projects applying IFRS shortly.

12p viormkorn 27-09-2024 5 2   Download

The purpose of this paper is to study the effects of tax optimization strategies used by Vietnamese companies for earning management through the use of temporary difference between accounting and taxable profit. Following the model of Cindy (2021), we leverage quantitative methods, built models and tested the impact of 08 factors on earning management (EM), tax optimization (ETR), deferred tax asset (DTA), deferred tax liability (DTL), deferred tax expense (DTE), company size (SIZE), financial leverage (LEV), return on assets (ROA), cash flow from operating activities (CFO).

13p viormkorn 27-09-2024 3 2   Download

The paper outlines the research results on (i) standard form contracts in general and standard form contract in the financial and banking sectors in particular which takes into account behavioral economics factors of consumer psychology; (ii) Vietnamese law on controlling standard form contracts in the financial and banking sectors and some shortcomings; (iii) examples in detail of some actual inappropriate terms used in standard form contracts of several large banks and financial companies in Vietnam; (iv) actual implementation of control mechanisms at authorized state agencies and (v) sug...

16p toduongg 24-08-2024 3 0   Download

This paper studies the effect of government contracts on trade credit by using a crosscountry firm-level data from the Enterprise Surveys of the World Bank with 10,200 observations. We apply the instrumental variable to take into account the endogeneity problem caused by the simultaneous relationship between government contracts and trade credit. Our empirical results show that government contracts have negative effects on trade credit.

29p toduongg 24-08-2024 3 0   Download

Giáo trình "Tiếng Anh Kinh tế (Ngành: Kế toán - Cao đẳng)" được biên soạn với mục tiêu nhằm giúp sinh viên nắm được các kiến thức về: Từ vựng Tiếng Anh liên quan đến chuyên ngành Kinh tế như nhóm từ về nghiệp vụ kế toán, các chỉ số tài chính, các loại hình đầu tư, các chỉ số đánh giá nền kinh tế... Mời các bạn cùng tham khảo!

62p gaupanda043 25-07-2024 11 7   Download

Responding to the needs of shareholders and investors, earning profit and income and covering current expenses are the hugest goals of each economic unit. Banks and financial institutions also have these rules. Perhaps the most important thing for them is calculating and understanding the cost of money.

11p longtimenosee10 26-04-2024 8 2   Download

- The purpose of this paper is to study the drivers of competitiveness in sectors of the Greek Manufacturing Industry, both in the pro and posteconomic crisis era, based on firm level financial/accounting and qualitative data attempting to identify critical issues about Greek SMEs. Although considerable empirical work has been done on this subject, research on the topic is limited and nonexistent for Greece.

8p longtimenosee10 26-04-2024 4 2   Download

The process of integrating with the popularity of digital technology has changed the way of financial accounting practices, as well as posed certain requirements on the capacity of the account and audit team. However, in fact, every year, Vietnam has tens of thousands of students graduating from colleges and universities that are major in accounting and auditing but they can not immediately meet the requirements of businesses, they even have to be retrained. Therefore, improving the quality of training is an urgent requirement for the accounting and auditing field nowadays.

3p longtimenosee09 08-04-2024 9 1   Download

Master's thesis "Factors impacting on abnormal investment of listed firms in Ho Chi Minh stock exchange" to study factors impacting on abnormal investment in Vietnam, namely that factors are free cash flow and dividends. To achieve the main purpose, the study aims to first classify abnormal investment into two categories, over- and under-investment, by using an accounting-based framework developed by Richardson (2006) and Guariglia and Yang (2016).

125p caongulam 10-11-2023 14 7   Download

A major feature of public sector accounting reform has been the replacement of conventional cash-based accounting with accrual accounting. Even though accrual accounting is a regular practice in the private sector, little is known about the way in which these practices are diffused throughout large and complex public sector organisations. This thesis relies on Rogers’ (1983) Diffusion of an Innovation Theory (DOI) to explore the diffusion of accrual accounting across the three-tiered (Central - Provincial - Local) government of Sri Lanka.

254p runthenight04 02-02-2023 8 3   Download

The focus of this study is on threshold concepts in the accounting discipline, in particular, to identify threshold concepts in the undergraduate accounting subject area of financial accounting, and to understand how and why threshold concepts are conceived and construed. An outcome of the identification and understanding of threshold concepts in financial accounting from this study is the potential to inform teaching and learning practices and approaches and in what ways they may contribute to enhancing the teaching and learning of undergraduate accounting students.

252p runthenight04 02-02-2023 4 2   Download

This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or 'combined heat and power', in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers' requirements as well as boost the production of electricity.

247p runthenight04 02-02-2023 9 3   Download

The research "Impact of carbon pricing on voluntary environmental disclosures of electricity generating sector: a multi country analysis" objectives include: 1) To identify the voluntary environmental disclosure pattern of companies operating in carbon pricing countries; 2) To identify the voluntary environmental disclosure pattern of organisations operating in non-carbon pricing countries; 3) To assess the quantity and quality of voluntary environmental disclosures of companies from different countries; and 4) To assess the implementation of G4 sustainability reporting guidelines by the se...

141p runthenight04 02-02-2023 4 2   Download

The study is concerned with the conception of capital and income in the changing economic circumstances of the late nineteenth century. This issue arises as a matter of interest from the confusing accounting for capital assets then followed, and which has become the subject of a small but significant literature.

412p runthenight04 02-02-2023 7 2   Download

The objectives of the study are: to extend the literature in several ways. First, the relationship between strategictype and organisational capabilities has been predominately investigated in the context of the private sector, not the public sector; To provide evidence about the comparative impacts of two contemporary control devices adapted by management of GBEs, as organisations that operated in a nexus between private sector market conditions and public sector ownership and oversight conditions; To provide evidence about the mix of congruency factors (i.e.

261p runthenight04 02-02-2023 7 2   Download

This study provides comparative findings on the impact of adoption of International Financial Reporting Standards (IFRSs) on the value relevance of reported accounting and non-accounting information in a set of six countries with a British accounting heritage but divergent harmonization paths leading up to IFRS adoption. The countries included in the sample are the United Kingdom, Australia, Hong Kong, Singapore, Malaysia and South Africa.

229p runthenight04 02-02-2023 13 4   Download

This thesis investigates the extent to which our knowledge of modern systems oriented accounting theories can explain the shortcomings in nineteenth century financial reporting as carried out by the railway companies. The work is not intended to be a thesis on history. Nor is it a thesis on accounting theories. Rather, the work looks at historical events from the perspective of a modern accountant.

90p runthenight04 02-02-2023 11 4   Download

This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or ‘combined heat and power’, in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers’ requirements as well as boost the production of electricity.

247p runordie3 06-07-2022 10 4   Download

The thesis "The Double Account System in Nineteenth Century U.K. Railways: An Analysis from an Accounting Theory Perspective" investigates the extent to which our knowledge of modern systems oriented accounting theories can explain the shortcomings in nineteenth century financial reporting as carried out by the railway companies. The work looks at historical events from the perspective of a modern accountant.

90p runordie3 06-07-2022 8 2   Download

Object of research: The object of research of the thesis is legal documents governing the accounting work of SMEs promulgated and being applied in Vietnam and legal framework on accounting applied for SMEs in some countries as well as International Financial Reporting Standards for SMEs.

22p beloveinhouse10 28-11-2021 15 1   Download