Banking operation
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The impact of tax optimization and temporary differences on earnings management: The case of Vietnam
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 4 2 Download
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In Vietnam, digital transformation has been considered as the leading strategy of commercial banks, especially in terms of credit risks. Therefore, they must identify how their digital transformation affects their credit risks to maintain effective operation and steady growth in a complex and changing market environment.
12p viormkorn 27-09-2024 4 2 Download
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In recent years, the fourth industrial revolution has been progressing strongly, resulting in numerous accomplishments that have profound implications for various industries and sectors of the economy, including the banking sector. In the context of the digital transformation boom, traditional banking models have undergone modifications and advancements with the aim of boosting competitiveness and efficiency, leading to the emergence of the Open banking .
3p zizaybay1101 09-05-2024 9 3 Download
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One of the natural consequences of lending practices by banks and credit institutions has been the creation of deferred and doubtful loans- a phenomenon that has become a major concern for these institutions and has had a negative impact on their revenue and expenditure. From an internal perspective, operating costs, work efficiency, profitability, customer service, branch rank, employee wages and salaries, and other qualitative indicators are significantly affected.
10p longtimenosee10 26-04-2024 3 2 Download
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The thesis studied the development and implementation of the conceptual Continuous Improvement Teamworking (CIT) Model for strategic performance improvement in retail banking operations. The investigation using of a dominant qualitative to a Less-dominant quantitative approach as a mixed-method strategy revealed the importance of the CIT Model realised through the CTIO (Concern-Task-Interaction-Outcome) Problem-Solving Cycle. The CTIO Cycle is a variant form of the traditional Deming-Shewhart PDCA (Plan-Do-Check-Action) Cycle.
311p runthenight04 02-02-2023 7 2 Download
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The thesis aims to assess the actual performance of Vietnamese commercial banks and the impact of a number of macro factors such as FDI, GDP and inflation on their performance. Consequently, the thesis proposes some recommendations to improve the operational efficiency of Vietnamese commercial banks in the coming time.
13p guitaracoustic02 08-12-2021 14 1 Download
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General objective: The thesis applies inflation forecasting modelling approach to support monetary policy management in Vietnam, on that basis, proposing policy recommendations to foster the application of inflation forecasting models in operating monetary policy.
33p themeg 02-06-2021 15 3 Download
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The content of the thesis presents the theoretical basis of the ownership structure and operational efficiency of the business; the ownership structure and operational efficiency of state-owned enterprises investing in Vietnam. We invite you to consult the thesis to understand more details of the research content.
0p nguathienthan10 23-02-2021 35 3 Download
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Proposing solutions to enhance the management of operational riskin accordance with VietinBank's operations in the conditions of implementing Basel II standards in the coming time.
24p mmlemmlem_124 22-12-2020 23 2 Download
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The thesis analyzes and compares the default prediction models to find a reference forecast model for the credit activities of cooperatives in Vietnam.
0p trinhthamhodang8 20-10-2020 26 1 Download
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The thesis is based on the research theory on the impact of ownership structure with the performance of commercial banks, measuring the appropriate operating performance to learn ownership structure and operational efficiency. of commercial banks in Vietnam.
0p trinhthamhodang8 20-10-2020 29 1 Download
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Determining the impact of liquidity position on operational efficiency and the relationship between liquidity position and operational efficiency in Vietnamese commercial banks thereby proposing solutions to improve operational efficiency of Vietnamese commercial banks.
26p gaocaolon7 18-09-2020 23 2 Download
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The dissertation's research objectives are to explain theories about agency costs and business performance; Recommendations are proposed to reduce agency costs to improve operational efficiency of listed companies in Vietnam.
0p gaocaolon7 18-09-2020 58 1 Download
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General objective: Improvement of the ICS at Agribank according to COSO international standards.
27p caygaocaolon7 17-09-2020 52 2 Download
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General objective: Studying the impact of the multimarket contact on the competition, credit risk and operating performance of Vietnamese commercial banks. Measure the impact of multimarket contact on the credit risk of Vietnamese commercial banks. Propose solutions and recommendations for bank administrators and policymakers on improving the operating performance of commercial banks, heightening stability for the operation of banks in the context of the contemporary increase in competition and risks of Vietnamese commercial banks.
25p cothumenhmong6 17-07-2020 37 2 Download
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The main content of this study considers the impact of monetary policy transmission through credit channels under the influence of competitiveness in Vietnamese commercial banks, thereby making policy suggestions for operating monetary policy through credit channels in competitive conditions. However, in order to fill the research gaps, the author also focuses on comparing this effect through different methods of measuring competitiveness.
35p cothumenhmong6 17-07-2020 40 3 Download
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The thesis proposes a system of solutions and recommendations on liquidity management at Agribank by 2025 to ensure effective operation, stable and sustainable development, and maintaining the leading commercial bank position in Vietnam.
27p cothumenhmong6 17-07-2020 33 3 Download
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The study focus on joint-stock commercial banks operating at Mekong Delta. Secondary data was collected from 2011-2018. Primary data is collected by in-depth interviews of experts working in banking industry and interviewing by questionnaires from January 2018 to August 2018. The object of this study is the relationship between corporate social responsibility, brand equity and financial performance of commercial banks. Interviewers are customers, employees and managers who are currently working in joint-stock commercial banks.
28p kequaidan6 15-07-2020 17 2 Download
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The aim of this paper is to find out the financial efficiency of new generation private banks operating in India during the period 2007-08 to 2016 -17. A Regression analysis is used to find out how the independent variables are supporting dependent variables.
12p lucastanguyen 01-06-2020 21 3 Download
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A new model of banks conceptualized by the Reserve Bank of India (RBI) is popularly known as Payment Bank. As these banks cannot issue loans and credit cards, but both current and savings accounts can be operated by such banks. Money is the life blood of every economy.
8p guineverehuynh 17-06-2020 32 3 Download