Development of accounting in Vietnam

Master's thesis "Factors impacting on abnormal investment of listed firms in Ho Chi Minh stock exchange" to study factors impacting on abnormal investment in Vietnam, namely that factors are free cash flow and dividends. To achieve the main purpose, the study aims to first classify abnormal investment into two categories, over- and under-investment, by using an accounting-based framework developed by Richardson (2006) and Guariglia and Yang (2016).

125p caongulam 10-11-2023 18 7   Download

This is an historical study on the development of accounting in Vietnam, by examining the role of the state in the evolving professionalization of the accounting profession in the colonial and post-colonial periods. The Vietnamese accounting profession has been defined by the state, given that the development has been led by the state and subject to state regulations. Puxty et al. (1987) work which recognizes the State, Market and Community principles has provided the theoretical framework, to help understand the factors underpinning the development of the accounting profession in Vietnam.

462p runthenight04 02-02-2023 9 2   Download

The general objective of this thesis is to develop a framework for transition of financial statements from Vietnamese Accounting Standard (VAS) to Intrenational Financial Reporting Standard (IFRS) for Vietnamese companies. It is necessary to identify and measure factors that affect in transition of IFRS financial statements in the conditions of economic, political, cultural and social of Vietnam.

32p quenchua 28-09-2019 36 4   Download

The thesis was done with the purpose of contributing to the public administration reform process and building Vietnam towards democracy, modern, effective and efficient through the development of the scientific foundations of theory, real practice on the accountability of the head of SAA in Vietnam today.

15p change08 27-06-2016 51 3   Download

After 15 years of development, Vietnam has built 49 concentrated industrial zones in 61 provinces and cities. However, the unemployment rate of households lost their land to build industrial zones get employment from the industrial zone is low. So why is the labor of the household failed career change process, including failure in the process of finding employment in the industrial and employment compensation from the account? This article is based on studying the effects of industrial employment to rural areas to clarify the issue....

12p thulanh2 07-09-2011 76 7   Download