Accounting firms

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

This study aims to examine the relationship between audit firm rotation and audit fees. Ordinary Least Squares regression is used to test this relationship. Using data from 72 companies listed on the Vietnamese stock exchanges on HOSE and HNX, with a total of 286 observations from 2017 to 2020, this study manually collects audit firm rotation and audit fees. The results show that audit firm rotation is positively related to audit fees.

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This study aims to identify and explain the risk factors which arise from audit of consolidated financial statements for Vietnam listed steel companies. The qualitative research methodology was used including questionnaires and interviews with professional auditors of independent audit firms in Vietnam, who have experience in conducting group audits for listed steel companies.

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The topic “Determination of materiality in group audit conducted by audit firms in Vietnam” will focus on the current practice of audit firms in Vietnam regarding using materiality in performing group audit. This practice showed that there is a need for further guidance on materiality for group audit.

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This paper examines the factors affecting the business performances of tourism firms listed in Vietnamese stock exchanges by using a crosssectional panel data during 8-year period from 2015 to 2022. The authors adopt different models including OLS, REM, FEM, FGLS to test the effects of 10 factors on the tourism firms’ business performances which are measured by three financial indicators ROA, ROE and ROS.

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Research findings have demonstrated a statistically significant negative correlation between profitability, growth, and liquidity and the capital structure measured by the debt ratio. Although it also decreases with non-debt tax shields, this variable does not have statistical meaning with the dependent variable. Size is the only variable with a positive correlation coefficient, but no statistical significance was found either. The results of the study can help these firms build a reasonable capital structure to enhance their intrinsic value.

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The research examines the effect of corporate governance composite factors on financial disclosure transparency in Vietnamese listed firms based on three components that are Earnings Aggressiveness – EA, Earnings Smoothing – ES, and Loss Avoidance - LA. Based on 353 listed firms in HOSE and HNX during 2013-2021, this study conducts panel regression analyst to examine and evaluate this evidence.

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This research investigates the impact of financial leverage on investment activities of Vietnamese enterprises by utilizing panel data regression with data collected from 98 companies listed on the Vietnam’s stock market from 2015 to 2022. The results from the FGLS regression method on data indicated that financial leverage has a negative impact on investment activities, supporting the agency cost theory and pecking order theory.

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The study examines the impact of intellectual capital on the sustainable growth of food and beverage companies in Vietnam. Research data includes food and beverage enterprises listed on the Ho Chi Minh City Stock Exchange and the Hanoi Stock Exchange for the period of 2018 - 2022. The regression analysis results show that intellectual capital has a significantly positive effect on the sustainable growth of businesses in the industry.

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This study assesses the relationship between board independence and board size on the business performance of state-owned enterprises in Vietnam. With a dataset of 50 state-owned enterprises listed on the stock market during the period from 2016 to 2020, the research employs Ordinary Least Squares (OLS), Fixedeffects, and Random-effects regression models to examine the relationship.

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Producers and users of management accounting information are confronted with crucial behavioral phenomena factors that can affect the communication of this information and its use. Riahi-Belkaoui shows what these factors and phenomena are and how to understand and cope with them. In doing so, he shows how producers and users together can improve the efficiency of management accounting itself.

274p vimeyers 29-05-2024 4 2   Download

In this book I shall explore how managers hide corporate liabilities and why the economic system has not responded appropriately to repair the underlying causes of the problems. I conclude with a chapter on how to improve the system and exhort readers to work toward this goal.

313p vimeyers 29-05-2024 7 2   Download

Creative accounting is a term for creative accounting methods, often used to deceive the reader of financial statements. This paper contributes to making recommendations on improving the applicability of the M-Score in the discovery of creative accounting.

8p viellison 06-05-2024 1 1   Download

The aim of the present research is to gain insights into how SCM practices create value to the firm, which in turn enhance accountability of the GLCs towards its ultimate stakeholders. A single case study approach was used whereby key research issues were mainly addressed through semi-structured interviews, observations and document reviews. Findings revealed that, consistent with the financial and social obligations of the GLC to its stakeholders, the firm was able to create value through supplier involvement, strategic supplier relationship and supplier development practices.

12p longtimenosee10 26-04-2024 2 1   Download

The purpose of this paper is to study the characteristics of competitiveness in firms’ sectors of the Greek manufacturing industry, based on firm level accounting and qualitative data attempting to identify key issues regarding Greek SMEs. An unbalanced data set of 407 Greek manufacturing SMEs is implemented, covering the period of 2003-2011 with the use of a multivariate regression model (EGLS) with explanatory variables characterizing firms’ operational activity.

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- 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.

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Journal of Finance & Accounting research - No. 01 (20) - 2023 includes papers: Overview of the current situation of special economic zone development in Vietnam; FDI, firm productivity and firm export in the manufacturing industry; Upgrading Vietnamese stock market using MSCI criteria; The application of fair value in measuring financial statement’s elements; Accounting information system at Vietnam Posts and Telecommunications group;...

96p longtimenosee09 08-04-2024 4 2   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

The present study contributes to the SCM and marketing literature, concerning the roles of SCM alignment and firm’s absorptive capacity to utilize social capital for achieving supply chain resilience. Firstly, understanding means to enhance supply chain resilience via social capital, therefore, in this regard taking absorptive capacity into account is necessary. Secondly, this study highlights that SCM alignment has the power to restrict the extent that social capital supports the firm’s absorptive capacity.

8p longtimenosee06 27-03-2024 2 2   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.

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