Private listed company

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

The official study sample includes 89 industrial group of companies listed on HOSE with a sample size of 267 observations between 2018 and 2020. The panel data regression methods POOL, FEM, REM, and FGLS are used to validate the research model. The study result provides further empirical evidence on the quality of financial reports of industrial group of companies that are negatively influenced by the age of the CEOs. The result also recommends that industrial group of companies should not recruit or appoint CEOs who are too old to increase the quality of financial reports.

11p leminhvu111 07-06-2024 3 0   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

This study aims to examine the relationship between audit firm rotation and audit fees. Ordinary Least Squares regression is used to test this relationship. Using data from 72 companies listed on the Vietnamese stock exchanges on HOSE and HNX, with a total of 286 observations from 2017 to 2020, this study manually collects audit firm rotation and audit fees. The results show that audit firm rotation is positively related to audit fees.

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Dividends are a part of a company’s after-tax profits paid to shareholders. Dividends are considered a tool that provides information to investors about the financial health status of a joint stock company. Dividend policy represents the decision between paying profits to shareholders versus retaining profits for reinvestment.

10p leminhvu111 07-06-2024 1 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

This study aims to identify and explain the risk factors which arise from audit of consolidated financial statements for Vietnam listed steel companies. The qualitative research methodology was used including questionnaires and interviews with professional auditors of independent audit firms in Vietnam, who have experience in conducting group audits for listed steel companies.

12p leminhvu111 07-06-2024 3 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.

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The study’s main focus is on the factors affecting the financial capacity of logistics service companies. The study is based on a survey of 80 financial professionals and managers from educational institutions and businesses in the industry. The survey content was designed according to the 5-level Likert scale and put into testing the EFA factor discovery model to find out the outstanding factors that affect the financial capacity of listed logistics services companies.

14p leminhvu111 07-06-2024 1 0   Download

The purpose of this study is to evaluate the factors affecting the operational efficiency of publicly listed manufacturing companies on the Vietnamese stock market during the period 2010-2022. With panel data of 1690 observations, the results indicate that the profitability ratio has been influenced by five factors. The most influential factors that positively affecting ROA must include Cashflow (coef = 0.947), while the other factors show statistical significance, but their coefficients suggest a relatively weak impact (debt, size, liquid, leverage).

12p leminhvu111 07-06-2024 0 0   Download

This research investigates the impact of financial leverage on investment activities of Vietnamese enterprises by utilizing panel data regression with data collected from 98 companies listed on the Vietnam’s stock market from 2015 to 2022. The results from the FGLS regression method on data indicated that financial leverage has a negative impact on investment activities, supporting the agency cost theory and pecking order theory.

15p leminhvu111 07-06-2024 1 0   Download

The study examines the impact of intellectual capital on the sustainable growth of food and beverage companies in Vietnam. Research data includes food and beverage enterprises listed on the Ho Chi Minh City Stock Exchange and the Hanoi Stock Exchange for the period of 2018 - 2022. The regression analysis results show that intellectual capital has a significantly positive effect on the sustainable growth of businesses in the industry.

11p leminhvu111 07-06-2024 0 0   Download

The study "Comparison of the performance of state-controlled and private-controlled enterprises - evidence from the electricity industryin Vietnam" aims toexamine the impact of ownership structure on business performance. The study uses a sample of 51 companies in electricityindustry listed on Vietnam’s stock market in 2017. The author uses multi-linear regression to evaluate the effect of the structure ownership on the performance of enterprises. The study shows that state-controlled enterprises have a lower performance than privatecontrolled firms.

8p nhanchienthien 25-07-2023 7 5   Download

This thesis is organized as a historical study which aims to investigate the development of the accounting profession in Thailand between 1948 and 2010. It includes critical views from relevant people in the profession. The thesis emphasizes the development of the accounting profession in the private sector (corporate sector) (such as listed companies, accounting associations, and the stock exchange) where the accounting profession has played a significant role in the development of the Thai economy.

302p runthenight04 02-02-2023 6 1   Download

Current trends and future possibilities show that the Government of India has taken diverse plans to improve the retail industry in India. Some of them are listed below: Changed the Foreign Direct Investment (FDI) rules in food processing, in a bid to permit e-commerce companies and foreign retailers to sell Made in India consumer products.

218p spiritedaway36 26-11-2021 24 3   Download

This paper studied the correlation between corporate innovation and Chinese private enterprises’ political connection based on a sample from 2008 to 2016 of all listed Chinese private companies. The empirical results showed that political connection contributed to corporate innovation and increased the corporate innovation output.

26p nguyenminhlong19 21-04-2020 6 1   Download

Using the financial data of A-share listed companies in 2003-2018, this paper studies the maturity mismatch of investment and financing in China based on the sensitivity of investment to change of short-term loans. This study finds that corporate investment relies on short-term loans rather than long-term loans, so the maturity mismatch of investment and financing is widespread. In addition, we examine the mechanism of the heterogeneity between state-owned enterprises and private enterprises.

1p chauchaungayxua2 19-01-2020 11 2   Download

This paper takes Chinese private listed companies as a sample to study the impact of political connections on financial constraints and long-term growth. The study found that political connections can help companies ease financial constraints and help companies to enlarge scale. However, the easing of financial constraints has not helped companies to improve their innovation capabilities and operating efficiency. On the contrary, political connections have caused a decline in companies’ potential long-term growth.

21p chauchaungayxua2 19-01-2020 8 2   Download

To mitigate concerns with survival bias, Lipper proactively consults ocial fund lists as well as contacting new and existing fund companies to obtain data on new funds. Otto Kober, Global Head of Methodology, explained that Lipper \... consults ocial registration lists to have our database updated. We proactively approach the fund management companies for the data. There are a few instances where we do not get the data{especially for private funds or funds that are restricted exclusively to certain investors." Moreover, \We usually consult the ocial authorization lists.

72p khanhchilam 29-03-2013 60 8   Download

Critical business processes are special tasks that are very valuable to the organisation. Classification into uncritical, less critical, critical, and highly critical business processes can proceed similarly as for given damage scenarios from the defining protection requirements determination (see [BSI2]). All business processes classified as critical or highly critical are entered into a list of critical business processes (for more detailed information, see BSI Standard 100-4 Emergency Management [BSI3]). This document uses the term ”organisation”.

87p tay_thi_le 19-02-2013 46 4   Download