Listed firm

This paper explores the association between water disclosure and firm value in Vietnam's food sector, based on the samples of 23 listed food firms on the Ho Chi Minh City Stock Exchange (HOSE) and the Hanoi Stock Exchange (HNX) from 2010 to 2021.

12p viyoko 01-10-2024 3 1   Download

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

Cash holding is an important decision that affects many other choices in a firm. Previous studies have revealed a range of factors affecting cash holdings, but little is known about a macro variable: air pollution, which is quite a pressing issue recently and globally. This study examines the association between air pollution and cash holdings using a sample of listed firms in Vietnam, a developing country that has a worrisome level of air pollution.

12p viormkorn 27-09-2024 2 2   Download

This paper examines whether dividend policy has an impact on earnings management on a sample of listed firms on the Ho Chi Minh Stock Exchange in the period from 2012 to 2022. We use different proxies of earnings management, including accrualbased and real earnings management.

16p viormkorn 27-09-2024 7 2   Download

This study aims to examine the impact of the characteristics of the audit committee on tax avoidance in Vietnam. The article uses data of non-financial firms listed on the Ho Chi Minh City and Ha Noi Stock Exchange over the period 2010–2019. By using the FEM and SGMM estimation for panel data, the empirical results show how the characteristics of the audit committee affect tax avoidance differently.

16p toduongg 24-08-2024 2 0   Download

The paper investigates the improvements of voluntary of human resource disclosure practices by Vietnamese listed firms between 2016 and 2018, using content analysis of corporate annual reports of 100 top listed companies on Ho Chi Minh Stock Exchange (HOSE). The results indicate that there is a generally upward trend for the disclosure of all human resource categories as well as the overall human resources over the investigated period.

14p toduongg 24-08-2024 2 1   Download

This study is carried out to examine the relationship between environmental disclosure and financial performance of companies in the food and beverage industry listed on the Ho Chi Minh and Hanoi stock exchanges, for the period from 2017 to 2021. Using content analysis and General Least Squares, the research reveals that greater environmental disclosure negatively influences the firm’s financial performance.

16p toduongg 24-08-2024 3 2   Download

This research paper examines the impacts of sustainable development practices on a firm's financial performance, including the case of listed 16 big companies and corporations in Vietnam between 2016 and 2020. The archival input data is analyzed in the quantitative research method to produce panel data. On the basis of the study findings, implications and suggestions are made for companies to improve their sustainable development practices in Vietnam.

15p toduongg 24-08-2024 2 2   Download

The importance of supply chain governance mechanism has grabbed the attention of academia due to massive corporate scandals in 21st century. The following study is aimed to investigate the supply chain governance mechanism in Iraqi corporations at first stage and develop the relationship between supply chain governance with quality of financial reporting at second stage. The sample of this study is consists of listed Iraqi companies between the time period of 2009 to 2016.

4p longtimenosee10 26-04-2024 6 2   Download

The study examine relationship between implementing ERP systems on the boosting of the organizational performance, in addition, to examine the mediating role of agile supply chain approach to achieve the targeted performance enhancements in manufacturing listed firms in Amman Stock Exchange (ASE). The study population entails all manufacturing listed firms in Amman Stock Exchange (ASE), particularly the top retail firms operate in the Jordanian market constitutes of firms.

12p longtimenosee10 26-04-2024 7 2   Download

Master's thesis "Factors impacting on abnormal investment of listed firms in Ho Chi Minh stock exchange" to study factors impacting on abnormal investment in Vietnam, namely that factors are free cash flow and dividends. To achieve the main purpose, the study aims to first classify abnormal investment into two categories, over- and under-investment, by using an accounting-based framework developed by Richardson (2006) and Guariglia and Yang (2016).

125p caongulam 10-11-2023 14 7   Download

This research investigates the ‘stateless income’ tax strategies pursued by firms publicly listed in the United States. Stateless income strategies are employed by multinational corporations, American firms in particular, through a Double Irish Dutch Sandwich structure to reduce tax liabilities. By examining 700 listed U.S. firms over the period 2004-2013, this research finds that larger firms with higher levels of foreign income are more likely to adopt the Double Irish Dutch Sandwich structure.

52p runthenight07 01-03-2023 11 3   Download

This research investigated the report choices used for corporate social responsibility (CSR) disclosure and the determinants of CSR disclosure of firms listed on the Stock Exchange of Thailand (SET). Since 2014, firms listed on the SET have been required to disclose CSR in either an annual registration statement or a separate report called a sustainability report. It was, therefore, noteworthy to examine the choices these firms chose in the first year of disclosure.

7p guernsey 28-12-2021 18 1   Download

The main objective of this thesis is based on the Agency Theory to understand the relationship between executive compensation and business performance; To base on the Managerial Power Theory to find out the factors that create executive power and how these affect the CEO's sensitivity to business performance; the impact of executive overconfidence on compensation and business performance.

39p kethamoi12 15-05-2021 10 2   Download

The thesis focuses on researching the impact of capital structure on the enterprise value of listed plastics and packaging enterprises in Vietnam in the period from 2012 to 2018. The thesis focuses on case studies of 35 enterprises producing plastic products and enterprises manufacturing plastic packaging products (referred to as plastic and packaging enterprises) listed in Vietnam.

27p cothumenhmong10 19-03-2021 26 4   Download

The research subject of the thesis is financial reporting transparency and the impact of financial reporting transparency on the cost of equity capital of Vietnamese listed firms.

27p trinhthamhodang1217 14-01-2021 16 4   Download

This study was conducted to contribute empirical evidence of the impact of Michael Porter’s business strategy on performance in Vietnamese listed firms. Based on data from 620 firms on the Vietnamese stock exchange from 2010 to 2019, we use a quantitative research method to demonstrate the positive association between performance and differentiation strategy.

11p larachdumlanat129 14-01-2021 28 3   Download

The main objects of research are: board’s characteristics and ownership structure affecting business results of food manufacturing companies listed on Vietnam's stock exchange the research examines the basic theories and the reality of corporate governance, board’s characteristics, ownership structure and business performance in businesses.

14p mmlemmlem_124 22-12-2020 23 1   Download

The dissertation's research objectives are to explain theories about agency costs and business performance; Recommendations are proposed to reduce agency costs to improve operational efficiency of listed companies in Vietnam.

0p gaocaolon7 18-09-2020 58 1   Download

The overall objective of the thesis is to focus on studying the impact of the board's characteristics on asymmetric information of listed firms in Vietnam, based on which the thesis recommends several policies to limit asymmetric information.

0p kequaidan6 15-07-2020 20 2   Download