Earnings quality

This paper contributes to the discussion of the benefit of IFRS adoption by providing statistical evidence on how the new accounting regimes effect to the value relevance of accounting information (i.e. the relationship between accounting earnings, book values of equity and share price) of Vietnamese listed firms.

16p viormkorn 27-09-2024 5 3   Download

The paper would like to introduce LBT as a way of innovation in education, increasing students’ learning motivation and contributing to improving educational quality.

9p hoacomay097 14-01-2022 13 0   Download

IAF, factors measuring IAF quality and impact of factors measuring IAF quality on earnings management at Vietnamese listed companies.

31p cothumenhmong6 17-07-2020 21 2   Download

In order to distribute earnings to shareholders, besides cash dividend, the firms can also buy back shares. However, compared to cash dividends, share repurchases are less common. Therefore, the thesis only focuses on cash dividend policy of the firms. Specifically, the thesis studies the dividend payment policy of 460 firms listed on HSX and HNX between 2010 and 2016. The data is collected from 2009 to 2017. The data needed for research is extracted from the Datastream database. The final sample includes 2,653 firmyear observations.

27p kequaidan6 15-07-2020 20 1   Download

This research aims to determine the effect of internal auditor quality, business strategy, and sustainability reporting on economic performance with moderated by earning management partially on companies kompas100 index during the period 2013-2016.The population in this research is all companies kompas100 index listed on Indonesia Stock Exchange during the period 2013-2016. The total samples tested were 9 companies selected by purposive sampling technique. Data type in this research use secondary data obtained from Indonesia Stock Exchange and site respectively of company being sampled.

12p tociitocii 24-04-2020 31 1   Download

A basic function of extension is to assist the transfer of agricultural technology by ensuring that an adequate amount of high quality knowledge about it is present in the farming community for sustained agricultural development. Studies of the personal characteristics of power holders indicate that they possess high social status and are well known and respected in their communities. While leaders may share some relevant characteristics in similar situations, they also very likely differ in others so that their total personalities are not alike.

11p caygaocaolon4 04-04-2020 27 2   Download

The research objectives are investigating and analyzing the determinants of financial statement quality by the measuring earning quality of companies listed on stock market - evidence in Vietnam. On the basis of the above information, some recommendations are proposed for people who use, create and manage the quality of financial statements of companies listed on the stock market of Vietnam.

28p change08 30-06-2016 48 8   Download

In 2003, when Canon introduced the very first sub-$1000 digital SLR camera, the EOS Rebel/300D, it revolutionized the camera scene. For the first time, photography enthusiasts could enjoy the benefits of digital SLR photography without breaking the bank. And even at the then-unheard-of price, the camera delivered exceptional performance and picture quality, earning it rave reviews and multiple industry awards. No wonder it quickly became a best seller.

40p vongsuiphat 05-01-2010 162 16   Download

The MD of Vietnam is located at the most downstream part of the Mekong river basin. With a population of 17 million inhabitants living in 4 million hectares of land, the MD has great potentials for agricultural production. The MD is the most important agricultural production region for the whole country. It supplies for more than 50% of staple food and 60% of fish production and accounts for 27% of the total GDP of Vietnam. Rice and fishery products contribute significantly to the nation’s export earning......

0p haivan 16-03-2009 115 11   Download