Internal finance

Part 2 of ebook "ICCREM 2015: Environment and the sustainable building (Proceedings of the 2015 International conference on Construction and real estate management)" provides readers with contents including: project management; risk management; real estate investment, finance, and management; construction enterprise management; facility management and infrastructure construction and management;...

569p mothoiphong 28-06-2024 2 1   Download

Part 1 of ebook "Sustainable growth in global markets: Strategic choices and managerial implications" provides readers with contents including: mapping market scenarios; understanding international business; international finance; economic and cultural dynamics; political and legal factors;...

132p giangmacvien 22-06-2024 2 1   Download

Part 2 of ebook "Proceedings of the 1st AAGBS international conference on Business management 2014 (AiCoBM 2014)" provides readers with contents including: economics and finance; factors affecting external debt in Malaysia; relationship between foreign direct investment and financial development; short-run performance of Malaysian acquiring firms in cross-border mergers and acquisitions; nonlinearity between ownership concentration and firm value; bank fragility and its determinants; determinants of indirect financial distress costs;...

196p giangmacvien 22-06-2024 1 1   Download

Part 2 of ebook "Proceedings of the 2nd advances in business research international conference (ABRIC2016)" provides readers with contents including: Chapter 17 - The effect of religiosity, financial knowledge, and financial behaviour on financial distress among undergraduate students; Chapter 18 - Effects of intellectual capital on microfinance institutions’ performance; Chapter 19 - An analysis of house price index as the alternative pricing benchmark for islamic home financing; Chapter 20 - Global digital divide, inter-regional study on the impact of ICT diffusion on economic growth;...

196p giangmacvien 22-06-2024 1 1   Download

From the perspective of disclosure regulation, discosure content and disclosure mode, this paper study the differences in environmental accounting information disclosure in some developed countries: the United States, Great Britain, Germany, Japan, and China, and then puts forward some suggestions for improving the environmental accounting information disclosure system in Vietnam.

8p leminhvu111 07-06-2024 3 0   Download

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 ...

1451p leminhvu111 07-06-2024 3 0   Download

The primary objective of this study is to examine the uneven effects of state debt on loan provision for the private sector in Vietnam. This study employs the NARDL model to assess the extent to which public debt affects the provision of credit to the private sector. Additionally, it incorporates control variables such as private sector capital demand, the expansion of the broad money supply, and the economic growth rate. The data were collected at a quarterly frequency over the period spanning from the first quarter of 2000 to the first quarter of 2021.

13p leminhvu111 07-06-2024 0 0   Download

The following sections provide more information about the IFRS Sustainability Disclosure Standards developed by ISSB and the European Sustainability Reporting Standards (ESRS) developed by the EFRAG, while the final section propose a research agenda for accounting and finance scholar based on such sustainability standardisation context.

9p leminhvu111 07-06-2024 1 0   Download

The article proposes a research model on enterprises digital transformation in Vienam with influencing factors including Leadership, Digital business strategy, Employee capacity, Corporate culture, Technology platform, Enterprise pressure, Information security, Technology readiness, and Compatibility. Moreover, the study also proposes to consider the Business performance as the digital transformation result in enterprises.

13p leminhvu111 07-06-2024 1 0   Download

This paper investigates the impact of the pandemic on the Vietnamese stock market (VNX). Historically, pandemics have often caused major disruptions to the economies of many countries, and stock markets are quick to reflect these impacts. The pandemic has created major challenges for the VNX, even though Vietnam has successfully controlled the pandemic. This paper uses the Vector Autoregression (VAR) method to quantify the impact of on the VNX. The VAR model is used to analyze the dynamic interactions between time series variables.

12p leminhvu111 07-06-2024 1 0   Download

The article employs numerous data collection methods such as observation, questionnaires, interviews... and data analysis methods including statistics in order to generate the current situation of organizing reward systems according to managerial responsibility in iron and steel manufacturing enterprises of Hoa Phat Group, thereby suggesting solutions to perfect the organization of this reward system, contributing to improving business administration efficiency

10p leminhvu111 07-06-2024 3 0   Download

This article aims to analyze the effectiveness of the support policies of the Bank for Agriculture and Rural Development of Vietnam (Agribank) to support the private sector operating in the fields of agriculture, forestry and fisheries. By using the comparative method, the author has used two factors affecting the effectiveness of the above support policies, namely total outstanding loans and overdue loans.

8p leminhvu111 07-06-2024 1 0   Download

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.

9p leminhvu111 07-06-2024 1 0   Download

The article analyzes perspectives and orientations for export development and proposes solutions for sustainable export development until 2030. The research results are a reference source to help state management agencies build and promulgate appropriate mechanisms and policies to develop sustainable exports according to the objectives of the proposed strategy.

7p leminhvu111 07-06-2024 0 0   Download

Understanding the contents and roles of strategic management accounting (SMA) is very necessary, in order to enhance applications and businesses in today’s increasingly competitive conditions. On the basis of comparing TMA and SMA to see the purposes, effects, content and conditions of application. Especially in terms of applying the results of the Industrial Revolution 4.0 to SMA. The relationship of strategic management accounting and the management of business activities of enterprises.

9p leminhvu111 07-06-2024 2 0   Download

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%.

10p leminhvu111 07-06-2024 1 0   Download

The industrial revolution 4.0 has a strong impact on all professions and fields, including accounting. Industry 4.0 is based on digital technology, integrating intelligent technologies to optimize production processes, business processes, business processes, production methods and new technologies, including accountants’ information processing and information provision processes. The context of digital technology gives rise to new requirements for accounting human resources. The article researches the impact of the industrial revolution 4.

9p leminhvu111 07-06-2024 1 0   Download

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.

12p leminhvu111 07-06-2024 1 0   Download

This article aims to analyze the impact of VAT reduction on the private economy from three perspectives of efficiency, fairness, and feasibility of VAT through the application of Decree No. 15/2022/ND-CP dated December 28, 2022, and Decree No. 44/2023/ND-CP dated July 1, 2023. These Decrees were implemented to promote the strong development of Vietnam’s economy in the current difficult context and have shown certain effects, especially meaningful to the private economy.

10p leminhvu111 07-06-2024 1 0   Download

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.

13p leminhvu111 07-06-2024 2 0   Download