Company finance

Lecture Corporate finance deparment: Chapter 4 - The financial statements analysis, after completing this section, you will understand knowledge about: The financial statements of a company; the financial ratios; the financial ratios analysis; the role of financial ratio analysis;...Please refer to the documentation for more details.

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The study was conducted to evaluate the impact of corporate social responsibility (CSR) on tax avoidance in Vietnam, when having moderating effect of chief executive officers’ power (CEO power). The study uses a data sample of 499 listed non-financial companies in the period 2016 to 2022 with 3,493 observations. We use the feasible generalized least squares model to assess the impact of CSR with the moderating effect of CEO power on tax avoidance.

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The role of employees is vital for service businesses. Therefore, maintaining employee satisfaction plays a significant role in the performance of service companies. The topic shows a comprehensive picture of the level of job satisfaction of officers and employees working in the commercial banking system in Ho Chi Minh City through 09 aspects of satisfaction. Regression results of the study prove that job satisfaction in the aspect of “Communication of information” has the most substantial impact on the “General satisfaction” of employees.

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The official study sample includes 89 industrial group of companies listed on HOSE with a sample size of 267 observations between 2018 and 2020. The panel data regression methods POOL, FEM, REM, and FGLS are used to validate the research model. The study result provides further empirical evidence on the quality of financial reports of industrial group of companies that are negatively influenced by the age of the CEOs. The result also recommends that industrial group of companies should not recruit or appoint CEOs who are too old to increase the quality of financial reports.

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This study aimed to examine the impact of financial decisions on default risk of Vietnam listed construction enterprises, including three decisions: financing, investing and distribution. The research analyzed a sample of 16 construction companies listed in the Hochiminh Stock Exchange of Vietnam, from 2012 to 2021 by using panel data regression models such as Pooled OLS, FEM, REM.

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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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The main objective of this research paper was to analyse the factors influencing the implementation of IFRS in manufacturing Vietnamese enterprises. This was achieved through the utilization of descriptive statistical tools and logistic regression analysis based on a sample of 59 manufacturing enterprises in Vietnam from 2017 to 2021. The research methodology employed a mixed approach, combining both qualitative and quantitative methods.

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The research aims to propose solutions for mergers between Vietnamese securities companies to improve the financial capacity of securities companies currently operating on the Vietnam Stock Exchange - VNX (HNX, HoSE and Upcom exchanges). Through research samples collected from 27 Vietnamese securities companies in the period from 2014 to 2021, secondary data are audited financial statements and financial safety reports. By using the quantitative research method of principal component analysis PCA (Principal Component Analysis) and K-means (cluster) analysis on SPSS 20 software.

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Dividends are a part of a company’s after-tax profits paid to shareholders. Dividends are considered a tool that provides information to investors about the financial health status of a joint stock company. Dividend policy represents the decision between paying profits to shareholders versus retaining profits for reinvestment.

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This paper uses the discriminant analysis method to build a discriminant function with measurments of liquidity on different aspects including traditional liquidity ratios, cash conversion cycle and operating cash flow ratios to measure and assess a company’s corporate liquidity. At the same time, through the discriminant function to determining the value of liquidity score (LS) to classifying companies with good liquidity and companies with poor liquidity.

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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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This research highlights the benefits that green certification brings to businesses while identifying the challenges companies face in achieving the green certification standards. Additionally, this research provide recommendations for businesses to navigate the evaluation criteria and work towards the standards of green certification as a commitment to building sustainable enterprises.

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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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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.

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The study’s main focus is on the factors affecting the financial capacity of logistics service companies. The study is based on a survey of 80 financial professionals and managers from educational institutions and businesses in the industry. The survey content was designed according to the 5-level Likert scale and put into testing the EFA factor discovery model to find out the outstanding factors that affect the financial capacity of listed logistics services companies.

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The research aims to examine the factors affecting the success of the private economy’s startup ecosystem. The article combines qualitative and quantitative research methods with 346 survey samples indicating various factors and explaining the success of the private economy’s startup ecosystem. The results also depict that success on the startup ecosystem has a positive impact from high to low level on 5 factors consisting of risk-taking culture; technological and industrial conditions; abundant capital, incubators and startup companies; and government support.

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The purpose of this study is to evaluate the factors affecting the operational efficiency of publicly listed manufacturing companies on the Vietnamese stock market during the period 2010-2022. With panel data of 1690 observations, the results indicate that the profitability ratio has been influenced by five factors. The most influential factors that positively affecting ROA must include Cashflow (coef = 0.947), while the other factors show statistical significance, but their coefficients suggest a relatively weak impact (debt, size, liquid, leverage).

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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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The research paper "Financial leasing views from foreign enterprises and suggestions for Vietnamese private companies" main content revolves around the experience of raising capital by financial leasing of businesses in a number of countries, thereby providing suggestions for businesses in Vietnam, helping businesses can access this source of capital with much room for development.

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