Financial statement data

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.

8p leminhvu111 07-06-2024 2 0   Download

This research explores the relationship between corporate governance factors, including Board duality, board gender, board size, board independence, and the capital structure of Vietnam listed companies. The research collects data of 199 listed companies in Vietnam from 2016 to 2021 from fiscal year financial statement from HNX and HOSE index and use 1188 observations in total.

13p viellison 06-05-2024 2 1   Download

. The study aims to shed light on the relationship between accounting conservatism and the improvement of the quality of financial statements, and the effect of this relationship on the supply chain of the organization in the financial market. Conservatism can be used by the company management as a way of accounting alternatives in an opportunistic and practical way through some accounting policies that the companies apply. In order to reach the study goals, the necessary data and information have been gathered to test the study hypotheses.

14p longtimenosee10 26-04-2024 2 1   Download

The core idea behind this research is to examine the significance of financial ratios taken from the financial reports or statements to forecast trend in stock price. For this purpose financial ratios have been taken to forecast stock returns from 2008 to 2018. Thus to predict the future price of stock four financial ratios have been taken, “price to book ratio (P/B), price to earnings ratio (P/E), dividend per share (DPS) and firm sizes”.

8p longtimenosee09 08-04-2024 4 1   Download

The global crisis in 2008 has a tremendous impact on Indonesian economic stability. It ultimately led to increases in asset prices including property. It drives investors to invest in property companies namely stock. Thus, this study aims to examine the effect of Economic Value Added, Return on Equity, and Earnings per Share toward Stock Price. Also, the role of Price Earnings Ratio as a Moderating Variable in the relationship among variables studied. The secondary data obtained from annual reports, financial statements.

7p longtimenosee06 27-03-2024 3 2   Download

This research is quantitative research with multiple linear regression models. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange (ISE). The type of data used in this study is secondary data in the form of financial statements and annual reports from 2014 to 2016. The sample selection using a purposive sampling method with the number of samples amounted to 255 samples.

9p longtimenosee06 27-03-2024 3 2   Download

This paper examined the association between financial leverage and financial performance of Nigerian manufacturing firms. Performance is the ability of management to control firms’ resources to gain competitive advantage. Among the internal organisational factors that affect firms’ profitability is financial leverage which is the firms’ capital structure framework. From agency theory perspective, it is hypothesised that profitability increases with debt financing to a certain optimal level of debts.

8p longtimenosee06 27-03-2024 2 2   Download

This study aims to determine the effect of the successful implementation of SIPKD and human resource competencies on supply chain management and budget decision-making quality. Hypothesis-testing research is conducted using qualitative primary data collected from questionnaires. The total population of the data set was 37 local governments. Structural equation modeling is the analytical method used to measure the successful application of SIPKD and human resource competence on financial statement quality and budget decision-making quality.

7p longtimenosee04 06-03-2024 1 0   Download

This study aims to examine the effect of the International Financial Reporting Standards (IFRS) adoption on supply chain management and earnings persistence. This research is quantitative research with multiple linear regression models. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data in the form of financial statements and annual companies listed on the Stock Exchange from 2009 to 2015.

7p longtimenosee04 06-03-2024 8 1   Download

Foreign scholars made a significant contribution to the study of methodological approaches to assessing the accounting system and the formation of financial statements by independent economics: The research information base was provided by the data of the RF Ministry of Finance, international economic standards, legislative and regulatory acts of the Russian Federation on the organization of financial and supply chain management accounting, supply chain management, and economic.

8p longtimenosee04 06-03-2024 4 0   Download

In the context of economic integration and climate change, the companies need to conduct corporate social responsibility practices to meet the sustainable development. This study attempts to assess the extent of corporate social responsibility disclosure (CSRD) in case of 601 listed Vietnamese enterprises. Data is gathered from Vietnamese listed annual reports, financial statements, and other sources.

6p vigojek 02-02-2024 4 1   Download

Part 1 of ebook "Accounting for non-accounting students (Eighth edition)" provides readers with contents including: introduction to accounting; financial accounting; financial reporting; accounting rules and regulations; recording data; company accounts; cash flow statements; the annual report; the annual accounts; interpretation of accounts;...

291p tuongnhuoclan 27-11-2023 8 4   Download

Continued part 1, part 2 of ebook "Benford’s law: Applications for forensic accounting, auditing, and fraud detection" provides readers with contents including: assessing conformity to benford’s law; examples of fraudulent data; fraudulent financial statements; madoff and other ponzi schemes; earth science and income tax applications; future directions and conclusions;...

182p mocthanhdao0210 19-11-2023 7 4   Download

Part 1 of ebook "Accounting for non-accounting students (Ninth edition)" provides readers with contents including: introduction to accounting; accounting and the business world; accounting rules and regulations; recording data; sole trader accounts; company accounts; other entity accounts; statement of cash flows; financial accounting;...

209p mocthanhdao0210 19-11-2023 12 4   Download

Continued part 1, part 2 of ebook "A guide to forensic accounting investigation" provides readers with contents including: investigative techniques; corporate intelligence; the art of the interview; data mining; report of investigation; supporting a criminal prosecution; working with attorneys; financial reporting fraud and the capital markets; financial statement fraud: revenue and receivables; financial statement fraud - other schemes and misappropriations;...

170p mocthanhdao0210 19-11-2023 4 4   Download

The research was conducted to understand the impact of credit risk management on the financial stability of 27 Vietnamese commercial banks. From the research results, the authors proposed some implications for credit risk management and solutions to promote financial stability for banks. The study used secondary data obtained from audited financial statements of banks in the period 2006 - 2020.

14p vifriedrich 06-09-2023 6 4   Download

Ebook "Financial reporting and analysis (6th edition)" to foster a “critical thinking” approach to learning the subject matter. Our approach develops students’ understanding of the environment in which financial reporting choices are made, what the options are, how accounting information is used for various types of decisions, and how to avoid misusing financial statement data.

1147p tichhythan 17-08-2023 11 7   Download

This paper is based on the financial statements data of 548 financial companies listed on the Hochiminh Stock Exchange (HOSE) and the Hanoi Stock Exchange (HNX) in the period of 2013-2018 to test the impact of Board of Directors characteristics on the timeliness of financial statements of the listed companies.

30p nhanchienthien 25-07-2023 7 5   Download

This study used data from companies listed on Ho Chi Minh Stock Exchange to investigate the factors impacting on audit fee. The data consisted of a sample of 110 listed companies in 2018. The result indicated that some factors significantly impact on audit fee including Corporate Governance (CG), BIG4 audit firms, Total Assets, and Time. Some other factors did not affect on audit fee include TobinQ and Industry.

5p nhanchienthien 25-07-2023 7 4   Download

This article is carried out to analysis of factors affecting financial risk of private enterprises in food and beverage industry in Vietnam’ stock market. The panel data is extracted from financial statements of 27 listed private enterprises in food and beverage industry in Vietnam’ stock market between 2009 and 2019. The financial risk of the business is represented by the variable FRit (Bathory model).

9p nhanchienthien 25-07-2023 7 5   Download