Measurement of sustainable accounting

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

The purpose of this study is to evaluate the effects of university social responsibility (USR) on brand equity in the context of private universities in Ho Chi Minh city, Vietnam. The quantitative data set was collected from 167 students in private higher education institutions located in Ho Chi Minh city. Partial least squares structural equation modeling (PLS-SEM) was used to analyse the measurement model and test proposed hypotheses in this study.

12p leminhvu111 07-06-2024 2 0   Download

This paper uses the discriminant analysis method to build a discriminant function with measurments of liquidity on different aspects including traditional liquidity ratios, cash conversion cycle and operating cash flow ratios to measure and assess a company’s corporate liquidity. At the same time, through the discriminant function to determining the value of liquidity score (LS) to classifying companies with good liquidity and companies with poor liquidity.

12p leminhvu111 07-06-2024 3 0   Download

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.

9p leminhvu111 07-06-2024 4 0   Download

This paper examines the factors affecting the business performances of tourism firms listed in Vietnamese stock exchanges by using a crosssectional panel data during 8-year period from 2015 to 2022. The authors adopt different models including OLS, REM, FEM, FGLS to test the effects of 10 factors on the tourism firms’ business performances which are measured by three financial indicators ROA, ROE and ROS.

10p leminhvu111 07-06-2024 2 0   Download

The article "Trade barriers of the European union for Vietnam’s shrimp" focuses on analyzing the current situation of the European Union’s trade barriers against Vietnam’s shrimp exports and Vietnam’s response measures, evaluating the results and shortcomings in the process implementation.

6p leminhvu111 07-06-2024 0 0   Download

Research findings have demonstrated a statistically significant negative correlation between profitability, growth, and liquidity and the capital structure measured by the debt ratio. Although it also decreases with non-debt tax shields, this variable does not have statistical meaning with the dependent variable. Size is the only variable with a positive correlation coefficient, but no statistical significance was found either. The results of the study can help these firms build a reasonable capital structure to enhance their intrinsic value.

15p leminhvu111 07-06-2024 1 0   Download

The rest of this paper is organized as follows: In Section 2, previous studies related to risk measure are mentioned in the literature. Section 3 presents research methodology including AS index and EPM methodology which are applied for evaluating all ETF funds performance. Then, the result and discussion between them are compared in section 4. The final section will conclude.

9p leminhvu111 07-06-2024 0 0   Download

ESOP is an Employee Stock Ownership Plan that has been introduced and implemented quite commonly by Vietnamese enterprises in recent times. However, the instructions for recording, measuring, and disclosing information about these transactions lack comprehensiveness/are not comprehensive and consistent/do not align with international practices. This has resulted in companies recording and presenting financial statements that are not genuinely useful.

10p leminhvu111 07-06-2024 5 0   Download

The essay discusses the implementation of management accounting, cost allocation, and finance transformation in BIDV. It highlights the importance of reliable and timely cost and profit information for decision-making. The management accounting methodologies and multi-dimensional profitability analysis (MPA) system are presented. BIDV’s approach includes top-down cost allocation and a focus on efficiency and effectiveness. The essay emphasizes the role of finance business partners (FBPs) in supporting business decisions.

20p longtimenosee09 08-04-2024 3 1   Download

A salient way used to determine those effects is assessing the HDI (Human Development Index) of host country before and after receiving the foreign direct investment. HDI is calculated with regards to three aspects of education, longevity and income. Although, until now, HDI has its own drawbacks that need special attention. Therefore, since 2010, a new measurement called Inequality-adjusted Human Development Index (IHDI) has been created and calculated by United Nations Development Program.

5p longtimenosee09 08-04-2024 5 2   Download

This paper presents the impact of applying the supply chain management (SCM) on the earning field to optimize productivity and decreasing cost which will have a direct impact on the income in the market. By developing out the measurement of future prospect, this research have used the future market value as a new indicator, where the accounting information have a significant effect on an investment decision. This moderated multiple regression has used the dividend policy, where played a critical role in signaling communication.

11p longtimenosee06 27-03-2024 5 2   Download

Continued part 1, part 2 of ebook "The Routledge companion to financial accounting theory" provides readers with contents including: valuation models - an issue of accounting theory; earnings management - implications and controversies; agency theory - usefulness and implications for financial accounting; disclosure and the cost of capital - a survey of the theoretical literature;...

303p mocthanhdao0210 19-11-2023 8 5   Download

Part 1 of ebook "Environmental accounting and reporting: Theory and practice" provides readers with contents including: new challenges for the enterprise in the age of “sustainable modernity”; environmental accounting - conceptual framework; measurement and communication of environmental variable; toward the future perspectives of business integrated measurement and communication;...

174p mocthanhdao0210 19-11-2023 8 4   Download

Continued part 1, part 2 of ebook "Environmental options: Accounting for sustainability" provides readers with contents including: natural environment and the economy; land use; resource endowment and international linkages; measuring quality of environment; composite measures of quality of life; social, economic, and environmental data set;...

164p mocthanhdao0210 19-11-2023 7 3   Download

Ebook "Accounting for the environment: More talk and little progress (Advances in environmental accounting and management, Volume 5)" has three main objectives. First, it enhances understanding of global environmental issues, especially valuation and disclosure of environmental impacts of firms' activities. Second, it makes management, investors and other stakeholders aware of the financial and economic consequences of our failure to address the environmental issues. Third, it encourages management to improve the firm's environmental performance and disclosures.

147p mocthanhdao0210 19-11-2023 10 5   Download

Ebook "Accounting for the environment: More talk and little progress (Advances in environmental accounting & management, Volume 5)" has three main objectives. First, it enhances understanding of global environmental issues, especially valuation and disclosure of environmental impacts of firms' activities. Second, it makes management, investors and other stakeholders aware of the financial and economic consequences of our failure to address the environmental issues. Third, it encourages management to improve the firm's environmental performance and disclosures.

147p loivantrinh 29-10-2023 10 4   Download

Ebook "Environmental management accounting – Purpose and progress" aims to provide a forum in which academics and practitioners can meet to exchange and share ideas and experiences, and this has guided the selection of these papers which include both academic papers, grounded in the relevant literature and with reference to theory as appropriate, and practitioners’ reports on their own experiences in their workplaces.

417p loivantrinh 29-10-2023 9 5   Download

Ebook "Generational accounting: Theory and application" gives a complete and up-to-date introduction to the theory and practice of the method. It reveals deficiencies of the original residual concept and discusses various measures of intergenerational redistribution based on the recent sustainability approach to generational accounting. An application using data on German public finances serves to provide an in-depth explanation and practical illustration of the technique.

269p loivantrinh 29-10-2023 5 3   Download

Social responsibility accounting is a part of corporate accounting. It processes to collect, measure, analyze and provide accounting information related to social responsibility activities of the entities. This information is used by both internal and external users to make their own decisions. Furthermore, social responsibility accounting is an important factor effecting the achievement on sustainable development.

8p nhanchienthien 25-07-2023 8 3   Download