Corporate financial accounting

Ebook "Proceedings of the fifth international Conference on finance and accounting for the promotion of sustainable development in the private sector (FASPS5)" is a collection of articles about: asymmetric impact of public debt on credit supply to private sector in Vietnam - a NARDL model approach; impact of the pandemic shock on the Vietnamese stock market and policy implications; assessment of effeciency of agribank’s support policies for private sector operations in field of agriculture, forestry and fisheries; financial resources for cooperative development in Vietnam; corporate social ...

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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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From the actual difficulties and problems occurring at some telecommunications corporations, the study used a number of traditional research methods such as: qualitative, empirical, analytical methods... to implement based on regulations and practical experiences present at telecommunications enterprises to provide a number of solutions to help recognize revenue according to IFRS 15 conveniently, appropriately and consistently according to regulations between telecommunications business units.

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Currently, social responsibility accounting in Vietnam has been being implemented by many enterprises. However, due to the lack of legal regulations in this field, enterprises are facing many difficulties in practicing social responsibility accounting. This paper will discuss on social responsibility accounting and tools managing corporate social responsibility activities. Also, this paper will give an overview on global experience on social responsibility accounting practices and lessons for Vietnam.

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The article systematically provides an overview of corporate financial analysis tools, shows the current status of using financial analysis tools in businesses and organizations in Vietnam today to realize the results. and limitations, thereby offering solutions to increase the use of corporate financial analysis tools in today’s digital age.

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The corporate bond market (CBM) plays a very important role in the development of the financial market and the economy in each country. The supply of corporate bonds (CBs) is one of key factors contributing to the development of the market. On the basis of clarifying the role of corporate bond supply, the article focuses on evaluating the corporate bond supply of the Vietnamese corporate bond market (VCBM) in the period of 2019-2022, thereby proposing recommendations for developing the supply for the VCBM in the coming years.

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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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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.

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The 2005 Review contains the proceedings of the 22nd session of the Intergovernmental Working Group of Experts on International Accounting and Reporting Standards (ISAR). During this session, the Group of Experts deliberated on two main agenda items: Review of practical implementation issues of International Financial Reporting Standards (IFRS) and Comparability and relevance of existing indicators on corporate responsibility.

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Cedric Read currently acts as a strategic advisor to SAP on the impact of eBusiness and technology on the finance function. He also works with Atos KPMG, providing consultancy services to CFOs in leading companies ranging from Shell and BP to Diageo and GlaxoSmithKline. Cedric Read served as a management consultant for PricewaterhouseCoopers (PwC) for close to 25 years. In his position as Global Leader of PwC's Financial Management Consultancy, he wrote two books, CFO: Architect of the Corporation's Future and eCFO: Sustaining Value in the New Corporation.

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Journal of Finance & Accounting research - No. 05 (24) - 2023 includes papers: The impact of government spending on economic growth in Vietnam; Solutions regarding internal financial management mechanisms and policies for tertiary education institutions under the Ministry of Finance; The impacts of government spending and institution quality on different levels of economic growth: a case study in Vietnamese provinces; Relocating workers to foreign countries for employment: Experiences of some labor dispatch countries and lessons for Vietnam;...

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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;...

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Journal of Finance & Accounting Research - No. 4 (17) - 2022 includes papers: Microprudential financial supervision for commercial banks, Public debt management in Vietnam: Issues and Recommendations, Improving investment attraction for economic and social development in Bac Ninh province, Results in monetary and fiscal complementarity to combat economic recession during the Covid-19 pandemic,...

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Tax management is carried out by all companies, including the agricultural sector. In practice, the impact on financial performance caused by various problems relates to accounting policies of biological assets, transparency, accountability, responsibility, independence, fairness, and the size of the company. This study aims to prove empirically whether there is an influence of biological asset accounting policy implications, good corporate governance practices, and company size on tax management through financial performance in agricultural sector companies.

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Ebook Financial accounting (7th ed): Part 2 includes contents: Statement of cash flows, financial statement analysis, accounting principles, corporations - organizations, stock transactions, dividends, and retained earnings,... and other contents.

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This article delves into the intricate relationship between information asymmetry and financial reporting comparability, with a particular emphasis on earnings management (EM) in cross-border corporate governance settings.

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Continued part 1, part 2 of ebook "International accounting and transnational decisions" provides readers with contents including: a comparison of various international proposals on inflation accounting; accounting for the effects of changing prices social reporting; employees and the corporate social report; management audit and social indicators; transnational financial decisions and control foreign investment decisions; a synthesis of foreign direct investment theories and theories of the multinational firm capital budgeting and long-term financing;...

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Part 1 of ebook "Practical financial accounting: Advance methods, techniques and practices" provides readers with contents including: essential functions for financial accounting; principles of financial accounting; standardisation of financial accounting; effective financial accounting methods; corporate accounting techniques; methodology of human resource accounting; advanced mechanised accounting; capital structure; partnership accounting procedure and methods;...

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Part 1 of ebook "The end of accounting and the path forward for investors and managers" provides readers with contents including: corporate reporting then and now - a century of “progress”; and you thought earnings are the bottom line; matter of fact; the widening chasm between financial information and stock prices; worse than at first sight; investors’ fault or accounting’s; why is the relevance lost; the rise of intangibles and fall of accounting;...

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Ebook "Research in accounting in emerging economies - Volume 11: Accounting in Asia" are entwined and interlinked by the central concern for corporate governance and financial reporting quality. Overall, the volume advances the debate on implementation issues and theoretical considerations. Emerging countries in Asia are contemplating full convergence with the International Financial Reporting Standards because they believe that convergence to a single set of global financial reporting standards will enhance financial reporting quality and lead to lower cost of capital.

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