Financial accounts

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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Cooperatives and the collective economy increasingly play a clear role in the sustainable development of Vietnam’s economy. In recent years, with the support of the state through policies, cooperatives across the country have reaped many achievements, but in the development process there are still certain limitations and obstacles, especially on financial resources.

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The paper aims to estimate the effect of financial statement reliability on listed firms’ performance in Vietnam, particularly on the Ho Chi Minh City Stock Exchange, from 2015 to 2022. Reliability is a crthe listedattribute of information quality in financial statements, and by using the quantitative method (feasible generalized least squares – FGLS), the findings show that reliability positively affects listed firms’ performance with a confidence interval of 95%.

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In the context of globalization and a rapidly growing economy, financial resources play an extremely important role in maintaining and developing business activities of enterprises. In particular, in Vietnam, one of the countries witnessing strong economic development, it requires businesses to have abundant and sustainable financial resources. However, the fluctuations in the macro market economy also have a significant impact on the financial resources of businesses.

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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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Vietnam has made significant progress in its energy sector with widespread electrification and a diverse energy mix dominated by hydropower, gas, and coal. However, to sustain these achievements and meet climate targets, substantial investments, especially in renewables, are needed. Failing to do so will increase reliance on imported coal, with negative environmental, health, and economic impacts. Recommendations include fostering private investment and strengthening the domestic financial market to support the energy sector’s funding needs.

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This article reviews the inclusion of climate-related financial risks during credit risk management process conducted by international financial institutions. The article, then, provide some implications for the credit institutions in Vietnam to integrate the climate-related financial risks in credit management process in the future. These solutions involve the development of the analytical framework as well as preparation of data, expertise and other related resources to integrate climate-related financial risk into credit risk modelling.

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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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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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Provisioning is one of the very important accounting operations, affecting business results and the nature of continuous operation of a business in the accounting period. In Vietnam, the issue of contingency is referred to in Accounting Standard No. 18 “ Provisions, Contingent Liabilities and Contingent Assets”, the standard prescribes and guides the principles and methods of accounting for reserves; These regulations also gradually move towards general international regulations.

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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 research delves into the assessment of Capital Adequacy Ratio (CAR) among Joint-Stock Commercial Banks (JSCBs) in Vietnam from 2015 to 2022. It investigates the variations in CAR over this period and explores its association with key financial metrics, including Return on Assets (ROA), Deposit Ratio (DEP), Liquidity (LIQ), Loan-to-Asset Ratio (LOA), Loan Loss Reserve (LLR), Non-Performing Loan Ratio (NPL), Leverage (LEV), bank size (SIZE), and the scale of board governance (BoardS).

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This paper focuses on the private sector’s role in fostering private climate finance, demonstrates how it mobilizes green investment, identifies challenges and opportunities, and then proposes some solutions for financial institutions aiming to strengthen their resilience and the resilience of the financial system as a whole, aligned with the Vietnamese government’s goal of turning Vietnam into one of developed countries with high income by 2045.

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Developing E-Banking services is an inevitable and objective trend in the current digital economy. The benefits of e-banking are huge for customers, banks and the economy, thanks to its convenience, speed, accuracy and security. Digital technology is gradually changing fundamentally the form of providing financial and banking services.

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This article delves into inventory standards (Vpsas 12), including the following contents: Which accounting items are recorded as inventory; when inventory is recorded; method of determining inventory book value; Present information about inventory on financial statements. Research regulations in the current accounting system on inventory, especially in Public accounting according to Circular 107/2017/TT-BTC and then propose amendments to administrative accounting. career in Vietnam in the coming time.

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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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A main reason is the widespread lack of transparency in business financial reports, making it difficult for banks to accept loan requests. Therefore, understanding clearly what financial reporting transparency is will help find measures to increase the transparency of financial statements. The study sets out criteria to evaluate the level of financial reporting transparency, thereby evaluating the level of financial reporting transparency of SMEs and proposing solutions to enhance the financial reporting transparency of SMEs in Vietnam.

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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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