Company’s financial statements

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.

34p thuyduong0906 01-07-2024 2 0   Download

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.

8p leminhvu111 07-06-2024 2 0   Download

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.

12p leminhvu111 07-06-2024 3 0   Download

ESOP is an Employee Stock Ownership Plan that has been introduced and implemented quite commonly by Vietnamese enterprises in recent times. However, the instructions for recording, measuring, and disclosing information about these transactions lack comprehensiveness/are not comprehensive and consistent/do not align with international practices. This has resulted in companies recording and presenting financial statements that are not genuinely useful.

10p leminhvu111 07-06-2024 5 0   Download

Typical business plans include type of business; statement of purpose; executive summary; business/industry description; market; product and production; management/personnel; and financial specifics. This edition also contains a business plan template and two fictional business plans — all of which can aid users in developing business plans of their own. Also featured is a listing of organizations, agencies, and consultants; a glossary of small business terms; and an updated bibliography.

346p vimeyers 29-05-2024 4 2   Download

This research explores the relationship between corporate governance factors, including Board duality, board gender, board size, board independence, and the capital structure of Vietnam listed companies. The research collects data of 199 listed companies in Vietnam from 2016 to 2021 from fiscal year financial statement from HNX and HOSE index and use 1188 observations in total.

13p viellison 06-05-2024 2 1   Download

. The study aims to shed light on the relationship between accounting conservatism and the improvement of the quality of financial statements, and the effect of this relationship on the supply chain of the organization in the financial market. Conservatism can be used by the company management as a way of accounting alternatives in an opportunistic and practical way through some accounting policies that the companies apply. In order to reach the study goals, the necessary data and information have been gathered to test the study hypotheses.

14p longtimenosee10 26-04-2024 2 1   Download

In current conditions of entrepreneurship development, the role of audit committees in verifying companies’ financial and economic activities is increasing, which can be more efficient by using supply chain strategy in organization. The authors aim to attract the attention of external auditors to the work performed by the company’s inspectors as third parties.

7p longtimenosee10 26-04-2024 2 1   Download

The purpose of this article is to study the factors affecting the quality of audit services of financial statements of enterprises listed on the Vietnamese stock market by independent auditing firms. The study was carried out with an audit of the financial statements of 825 enterprises listed on the Vietnamese stock market. The research results show that a number of factors have a significant influence on the quality of the audit of financial statements, such as the size and reputation of the audit firm, the tenure of the audit firm, and the auditor independence.

7p longtimenosee09 08-04-2024 4 1   Download

The core idea behind this research is to examine the significance of financial ratios taken from the financial reports or statements to forecast trend in stock price. For this purpose financial ratios have been taken to forecast stock returns from 2008 to 2018. Thus to predict the future price of stock four financial ratios have been taken, “price to book ratio (P/B), price to earnings ratio (P/E), dividend per share (DPS) and firm sizes”.

8p longtimenosee09 08-04-2024 4 1   Download

This study aimed to examine the joint effect of auditor’s auditing and training on reducing financial statements’ manipulation Iraqi companies listed in stock exchange. Specifically, this study focuses on the impact of internal training and auditing of internal audit staff on reduction of the rate of manipulation in earnings management practices as depicted by the discretionary accruals. The financial statements for 69 listed companies in the Iraqi Stock Exchange were analyzed in this study in order to achieve these objectives for the period of 2012-2015.

6p longtimenosee09 08-04-2024 5 1   Download

This paper emphasizes the context and the method of fair value measurement according to International Financial Reporting Standards No 13 (IFRS 13). The term "fair value" is a new concept in Vietnam because of the dominant application of historical cost. Vietnam has gradually updated the fair value method, with historical cost method to assess each kind of asset at timing of financial statement.

8p vilarry 01-04-2024 7 1   Download

The paper "Supply chain management application in small and medium enterprises" aimed to prove whether the SEMs of agents in the preparation of financial statements could stimulate supply chain finance. More specifically, SEMs by agents is represented in the management of company liquidity, long-term debt management, cost of goods sold management, earnings management, and management of executive share ownership.

10p longtimenosee07 29-03-2024 4 2   Download

The global crisis in 2008 has a tremendous impact on Indonesian economic stability. It ultimately led to increases in asset prices including property. It drives investors to invest in property companies namely stock. Thus, this study aims to examine the effect of Economic Value Added, Return on Equity, and Earnings per Share toward Stock Price. Also, the role of Price Earnings Ratio as a Moderating Variable in the relationship among variables studied. The secondary data obtained from annual reports, financial statements.

7p longtimenosee06 27-03-2024 3 2   Download

This research is quantitative research with multiple linear regression models. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange (ISE). The type of data used in this study is secondary data in the form of financial statements and annual reports from 2014 to 2016. The sample selection using a purposive sampling method with the number of samples amounted to 255 samples.

9p longtimenosee06 27-03-2024 3 2   Download

The purpose of this study was to investigate the adaptation of International Financial Reporting Standards (IFRS) in supply chain management. This article provides a comprehensive critical analysis of the provisions of IFRS for accounting for intangible assets from the point of view of their practical application in supply chain. The objects of the study were Russian companies, because generally while composing financial statements in accordance with IFRS, there might be problems of accounting for intangible assets due to the imperfection of these regulations.

6p longtimenosee06 27-03-2024 3 2   Download

The purpose of this study was to determine the effect of financial condition, auditor's reputation, disclosure of financial statements, audit opinion of the previous year, supply chain strategy on going concern audit opinion. Sampling in this study was obtained using a purposive sampling method by focusing on banking companies listed on the Indonesia Stock Exchange in the 2015-2018 period, so that a sample of 24 companies was obtained with 96 observations.

10p longtimenosee06 27-03-2024 7 2   Download

This study examines supply chain power in the context of real earnings management. Accrualbased models are often used to examine the motives of managers in conducting discretionary accruals. Discretionary accruals by managers has a very broad impact and may mislead users of financial statements. This study analyses and examines the effect of company profitability on discretionary accruals, especially in emerging markets in Indonesia.

11p longtimenosee04 06-03-2024 4 0   Download

This study aims to examine the effect of the International Financial Reporting Standards (IFRS) adoption on supply chain management and earnings persistence. This research is quantitative research with multiple linear regression models. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data in the form of financial statements and annual companies listed on the Stock Exchange from 2009 to 2015.

7p longtimenosee04 06-03-2024 8 1   Download

In the context of economic integration and climate change, the companies need to conduct corporate social responsibility practices to meet the sustainable development. This study attempts to assess the extent of corporate social responsibility disclosure (CSRD) in case of 601 listed Vietnamese enterprises. Data is gathered from Vietnamese listed annual reports, financial statements, and other sources.

6p vigojek 02-02-2024 4 1   Download