Financial asset

Part 2 of ebook "Economic and financial modelling with EViews: A guide for students and professionals" provides readers with contents including: Chapter 8 - Modelling volatility in finance and economics - ARCH, GARCH and EGARCH models; Chapter 9 - Limited dependent variable models; Chapter 10 - Vector autoregression (VAR) model; Chapter 11 - Panel data analysis; Chapter 12 - Capital asset pricing model (CAPM);...

139p daonhiennhien 03-07-2024 4 2   Download

The article examines the impact of capital structure (CS) on financial performance (FP) of hotel firms. A sample size of 72 of 3 - 5 star hotel firms in Hanoi city, Vietnam in a period of 3 years from 2016 to 2019 has been taken to analyze. Firm FP is measured by ROA, ROE, ROS.

10p viwalton 02-07-2024 1 1   Download

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.

9p leminhvu111 07-06-2024 1 0   Download

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.

26p leminhvu111 07-06-2024 3 0   Download

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).

9p leminhvu111 07-06-2024 2 0   Download

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.

6p leminhvu111 07-06-2024 5 0   Download

Ebook Personal finance for seniors for Dummies empowers you to chart your financial course for the decades to come, guiding you through the basics of creating a budget for retirement, investing accrued assets, taking advantage of governmental and nongovernmental benefits and planning for your family's future. You'll get trusted, practical information on reexamining investment strategies and rebalancing a portfolio, long-term care options, pension plans and social security, health care, Medicare, and prescription drug costs, and so much more.

459p zizaybay1104 29-05-2024 284 2   Download

Through a proven methodology of saving, building a successful business, smart investing, and carefully managing assets, this up-front, reliable guide shows readers how to achieve millionaire or multimillionaire status. The book features other options, such as inventing and patenting the next big thing, consulting, selling high-value collectibles, and flipping or owning real estate.

388p zizaybay1104 29-05-2024 7 2   Download

Wiley IAS 2003 is the compact yet truly comprehensive quick–reference guide that accountants can depend on to assist in the prepa– ration and understanding of financial statements presented in accordance with IAS. This new edition includes complete coverage of all the standards issued or revised by the International Accounting Standards Committee under the IOSCO′s "core set of standards" program, as well as all other extant requirements.

981p vimeyers 29-05-2024 5 2   Download

Lecture "Investment: Chapter 1 - Introduction to Investment" provide students with content about: Investment definition; Financial assets vs real assets; Major classes of financial assets; Investment process; Measuring the return and risk of an investment; Utility, Risk Aversion and portfolio selection. Please refer to the detailed lecture content!

61p gaupanda031 13-05-2024 1 1   Download

This study aims to investigate the relationship between Islamic performance index involving Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio (EDR), Islamic revenues vs Non-Islamic revenues and the efficiency of intellectual capital including physical capital, human capital and structural capital on the financial performance of companies by consdring the supply chain management strategy: Return on total assets (ROA).

12p longtimenosee10 26-04-2024 1 1   Download

The article discusses the prospects for the introduction of the Russian accounting practice of International financial reporting standards (IFRS), the calculation of the fair value of the biological asset of horse breeding organizations under IFRS. A number of methods of calculation of fair value, a technique based on market value and calculation based on the method of profit capitalization and money flow discounting are considered to justify the effectiveness of supply chain management.

9p longtimenosee10 26-04-2024 2 1   Download

As part of the research related to the improvement of the portfolio theory of H. Markowitz, J. Tobin, and W. Sharpe for use in established as well as developing modern stock markets, the authors proposed a concept and a numerical algorithm to choose the priority sequence of financial portfolios of non-institutional investors, taking into account their preferences and projected changes in the parameters included in financial portfolios assets.

8p longtimenosee10 26-04-2024 3 1   Download

The relevance of the research topic is due to the fact that the modern process of globalization of the world economy has increased the importance of information in the process of social development. Information is a dominant factor in the competitiveness of national economies. The purpose of the study is to analyze the organizational and financial aspects of the formation of a global information economy. During the writing of the article, the following methods were used: generalization, comparative analysis and statistical analysis.

6p longtimenosee10 26-04-2024 3 1   Download

In this study, financial performance is assessed through three indicators ROA (return of assets), ROE (return of equity), NIM (net profit margin). Based on previous domestic and foreign studies, the research has selected a suitable model for Vietnam with 08 factors affecting financial performance including bank size (SIZE), equity to total assets (CAP), operating expenses to operating income (CIR), risk provision (RISK), bank age (AGE), fixed assets to total assets (TANG), gross domestic product growth rate (GDP) and inflation rate (INF).

9p longtimenosee09 08-04-2024 3 2   Download

The research focuses on investigating the impacts of Off-Balance Sheet (OBS) activities on the financial safety indicators of Vietnam joint-stock commercial banks. By utilizing information on the outcomes of OBS activities and three groups of financial safety indicators of the top ten joint-stock commercial banks by assets on the Vietnamese stock exchange (details provided in the Appendix), the author presents insights into the effects of these business operations on various financial safety indicator groups.

11p longtimenosee09 08-04-2024 4 2   Download

The fastest rate of development a company may experience while still retaining its capital structure was known as its sustainable growth rate. The company may have liquidity issues if its growth rate exceeds its sustainable growth rate as a result of a change in capital structure and excessive debt expansion. However, when a business grows at a rate that was below what is sustainable, it eventually stagnates.

8p longtimenosee09 08-04-2024 7 2   Download

This study introduces the accounting recognition techniques for leases in accordance with the International Financial Reporting Standards IFRS 16, from there, pointing out orientations to contribute to the development and completion of Vietnam’s legal documents on asset leasing accounting in the coming time.

18p longtimenosee09 08-04-2024 4 1   Download

In this study, we propose some solutions to enhancing the performance of the Vietnamese seafood industry through a deep dive into factors contributing to the capital efficiency of listed seafood companies during one decade, from 2011 to 2021. We found that current assets and working capital efficiency play a significant role in direct capital efficiency. Financial leverage decreases the return of shareholders. We recommend three leading solutions based on the empirical findings: tightening cost management, adjusting capital structure, and increasing value-added business investment.

10p longtimenosee09 08-04-2024 3 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