Reliability of accounting information

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 findings show that convenience, quality information, security, reliability, responsiveness, and website design significantly impact customer satisfaction, with reliability being the dimension with the most substantial impact. The study also provides significant implications for academicians and practitioners. The study offers valuable perspectives for commercial banks aiming to enhance their e-banking services and guarantee customer satisfaction.

13p leminhvu111 07-06-2024 2 0   Download

In current conditions of entrepreneurship development, the role of audit committees in verifying companies’ financial and economic activities is increasing, which can be more efficient by using supply chain strategy in organization. The authors aim to attract the attention of external auditors to the work performed by the company’s inspectors as third parties.

7p longtimenosee10 26-04-2024 2 1   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

Continued part 1, part 2 of ebook "The investor’s guide to understanding accounts: 10 crunch questions to ask before investing in a company" provides readers with contents including: applying the 10 tests to different types of business; the reliability of reports and accounts; supporting information from outside the accounts;...

91p tuongnhuoclan 27-11-2023 4 3   Download

Continued part 1, part 2 of ebook "Modern accounting: Accounting as the information system for technological change" provides readers with contents including: Chapter 4 - A taxonomy of the information system; Chapter 5 - The building of complex statements; Chapter 6 - The probability and reliability of complex statements; Chapter 7 - Feedback and the information system;...

115p mocthanhdao0210 19-11-2023 5 4   Download

Lecture Financial Accounting (15/e) - Chapter 1: Accounting - Information for Decision Making.

16p runordie9 27-09-2022 27 2   Download

The aim of this research is to examine the current evolutionary stages of management accounting practices (MAPs) in Vietnamese commercial enterprises with reference to the management accounting evolution model proposed by IFAC (1998). In this paper, the questionnaire survey was employed to collect information. We received 81 questionnaires which meets the reliability and the completion requirements, equivalent to 32.4% response rate.

11p huyetthienthan 23-11-2021 8 1   Download

. Independent audit firms can contribute to the quality improvement of financial information by providing financial statements audit service that enables interested users to access the reliable and reliable financial information. However, financial statements audit service quality in Vietnam is still a controversial matters. Therefore, This research arms to provide readers with an objective view on current financial statement audit service quality in Vietnam.

10p huyetthienthan 23-11-2021 16 0   Download

Accounting for impairment of assets for fixed assets has not been developed and applied in Vietnamese accounting. This is one of the accounting contents that play an important role in ensuring the accuracy and reliability of published information about fixed assets in the financial statements. This indirectly affects the process of international accounting convergence and international economic integration.

19p visteveballmer 06-11-2021 16 1   Download

This study analyzes data collected from 178 Vietnamese garment companies with AIS in an ERP environment. Then, Cronbach’s Alpha test and Exploratory Factor Analysis (EFA) are conducted to assess the reliability of variables.

19p larachdumlanat129 19-01-2021 27 3   Download

This study examined the association between fair value accounting and reliability of accounting information. The study adopted survey research along with quantitative methods. Users of the accounting information represented by corporate investment analysts and corporate portfolio managers were the respondents for the purpose of this study.

10p kelseynguyen 26-05-2020 16 0   Download

The study aimed to identify the impact of Accounting Information Systems (AIS) reliability on enhancing the requirements of planning process at Jordanian Commercial Banks, and in order to achieve the objectives of the study the researcher implemented the descriptive analytical approach by reviewing the literature related to AIS and planning process requirements.

8p tozontozon 25-04-2020 18 1   Download

Chapter 15 - Information technology auditing. Chapter 15 continues this discussion by analyzing important auditing activities associated with computerized AISs and discussing the role of the IT auditor. The chapter also describes topics of interest to IT auditors today, including IT governance, auditing for fraud, the Sarbanes-Oxley Act of 2002, and third-party information systems reliability assurance.

48p shiwo_ding1 30-03-2019 25 3   Download

Chapter 3 - The accounting information system. As the opening story indicates, a reliable information system is a necessity for all companies. The purpose of this chapter is to explain and illustrate the features of an accounting information system.

107p hihihaha8 08-04-2017 47 3   Download

After studying this chapter, you should be able to: Explain how information security affects information systems reliability; describe how a combination of preventive, detective, and corrective controls can be employed to provide reasonable assurance about information security.

14p tangtuy17 05-07-2016 38 2   Download

Chapter 3 - Introduction to E-Business. Learning objectives of this chapter: Identify and explain the four principles of systems reliability and the three criteria used to evaluate whether the principles have been achieved, identify and explain the controls that apply to more than one principle of reliability, identify and explain the controls that help explain that a system is available to users when needed.

60p allbymyself_10 02-03-2016 78 2   Download

This chapter identify and explain the four principles of systems reliability and the three criteria used to evaluate whether the principles have been achieved; identify and explain the controls that apply to more than one principle of reliability; identify and explain the controls that help explain that a system is available to users when needed;…

53p allbymyself_10 02-03-2016 61 2   Download

Two models were used to apportion human cases to sources on the basis of sequence types: the modified Hald model and the Island model (12,15). The modified Hald model combines the prevalence of each C. jejuni sequence type among the sources with the observed number of human isolates of that type by using a Bayesian framework (15). This model includes source-specific and type-specific factors, and accounts for variation in the estimated prevalence.

77p loginnhanh 22-04-2013 54 3   Download

Second, we reestimate our baseline specification while adding control variables, ranging from initial fiscal and current account balances to initial bank credit risk and household debt levels. These could plausibly have both affected the growth forecast error and been correlated with fiscal consolidation forecasts. Not controlling for such factors could influence the estimated relation between fiscal consolidation forecasts and growth forecast errors. We find, however, that our results are robust to the introduction of such controls. ...

22p trinhcaidat 19-04-2013 59 5   Download