Accounting theory

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 explores factors influencing entrepreneurial intentions among Vietnamese students, drawing from The Entrepreneurial Event Model (Shapero & Shokol, 1982) and the Theory of Planned Behavior (Ajzen, 1991). Data from 144 Hanoi students were collected through offline and online methods and analyzed using SPSS 20. The analysis reveals that Entrepreneurial Desire, Confidence, and Gender are the primary influencers of entrepreneurial intent.

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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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This study employs the Stimulus-Organism-Response theory in consumer behavior research to investigate the decision-making process of consumers regarding Buy Now, Pay Later (BNPL) services. Data from 348 university student questionnaires were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings highlight the significantly mediating roles of emotion and cognition in shaping trust during the pre-purchase process, ultimately influencing consumers’ intentions to adopt BNPL services.

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Ebook "Growing brands through sponsorship: An empirical investigation of brand image transfer in a sponsorship alliance" infers from congruity theory and associative learning theory to propose and test a research model that accounts for a sponsor to also gain from brand attitude and personality traits innately tied to a co-sponsor. Results provide evidence for direct image transfer between two sponsor brands. Specifically, the attitude toward one brand was found to imbue a second brand it is paired with through a common sponsorship engagement.

370p giangdongdinh 30-05-2024 4 2   Download

This book contributes to debates in positive democratic theory about accountability and representation. It bridges the gap between formal models and theoretically weak empirical analyses. The chapters stay close to the results of the formal literature, but they provide a more realistic description of how the democratic control of governments operates.

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This easy-to-understand reference helps you bridge the GAAP to Lean accounting. It articulates the best attributes of Lean manufacturing, Six Sigma, Theory of Constraints, balanced scorecard, activity-based management, and other world-class management philosophies in a single text. This book is a must-read for manufacturing managers, executives, financial managers, cost and management accountants, and controllers.

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This book provides an integrated, technical exposition of key concepts in agency theory, with particular emphasis on analyses of the economic consequences of the characteristics of contractible performance measures, such as accounting reports. It is not a survey of the literature, but provides a succinct source for learning the fundamentals of the economics of incentives.

675p vimeyers 29-05-2024 2 2   Download

Ebook Handbook of management accounting research, Volume 1 sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives.

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Each of the chapters presented in this book tells us, in its own way, how much we have traveled over the years to where we are. They also tell us, in its own way, how much more we need to travel and of the endless journey we will have to make along the path that will only grow richer.

314p vimeyers 29-05-2024 2 1   Download

Congressional Preemption provides an in-depth account of the use of preemption powers by Congress to either partially or completely remove regulatory authority from state and local governments in a wide variety of fields. The book concludes with postulates of a broader theory of federalism and recommendations addressed to Congress to reinvigorate the federal system.

303p vimeyers 29-05-2024 1 1   Download

This work uses the finite element method for the first time to simulate the dynamic response of nanoplates resting on a two-parameter elastic foundation under the flexoelectric effect. The calculation formulas are derived from the new type of the shear deformation theory, which is a simple shear deformation theory.

8p dathienlang1012 03-05-2024 1 0   Download

This article contends that the technologically innovative nature of fintech facilitates money laundering, and that in order to combat fintech-related money laundering, the regulatory framework for anti-money laundering should take fintech’s innovative dimension into account. This study employs the innovation trilemma theory of Chris Brummer and Yesha Yadav to evaluate and demonstrate that the current Vietnam Law on Anti-Money Laundering has neglected this dimension and, as a result, creates potential risks for potential crimes.

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A new continuous element (CE) formulation has been presented in this paper for the vibration analysis of FGM joined conical-cylindrical shells surrounded by Pasternak elastic foundations. The differential equations of FGM conical shells are used including FGM cylindrical shells as a special case. Governing equations are obtained using thick shell theory of Reissner, taking into account the shear deflection effects.

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In this study, the nonlocal elasticity theory is applied to analyze the free vibration of the functionally graded nanobeams. The novelty of the present study is that the classical nonlocal elasticity theory has been modified to take into account the variation of the nonlocal parameters through the thickness of the functionally graded. nanobeams.

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The paper "Dynamic response analysis of nanobeams resting on elastic foundations" uses the finite element method to study the dynamic response of nanobeams resting on an elastic foundation, taking into account the flexoelectricity effect. Timoshenko's first-order shear deformation theory is used to derive the formulations of the beam's forced vibration equation. The proposed theory and mechanical model are verified by comparing the numerical results of this work with those of the published data.

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In this paper, we considered the propagation wave in transversely isotropic piezoelastic medium based on the nonlocal strain gradient theory. Two kinds of scale parameters, namely, the nonlocal parameter and the strain gradient parameter are introduced to account for the size effect of mechanical properties of nanostructures.

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As part of the research related to the improvement of the portfolio theory of H. Markowitz, J. Tobin, and W. Sharpe for use in established as well as developing modern stock markets, the authors proposed a concept and a numerical algorithm to choose the priority sequence of financial portfolios of non-institutional investors, taking into account their preferences and projected changes in the parameters included in financial portfolios assets.

8p longtimenosee10 26-04-2024 3 1   Download

Ebook "Insects as natural enemies: A practical perspective" considerably updated and expanded version of a previous best-seller, it is an account of major aspects of the biology of predators and parasitoids, punctuated with information and advice on which experiments or observations to conduct, and how to carry them out. Guidance is provided, where necessary, on the literature that may need to be consulted on particular topics.

755p ladongphongthanh1008 22-04-2024 2 2   Download

The main purpose of the current study is to investigate the impact of product modularity, Mass customization, and supply chain integration on the competitive performance of the textile and appraisal sector of Indonesia. In addition to that, the study has also examined the moderating role of open book accounting in the relationship between product modularity and competitive performance and in the relationship between supply chain quality integration and competitive performance. The hypotheses have been developed using the existing theories and the objectives have been set for the study.

12p longtimenosee10 26-04-2024 4 1   Download