Stock exchanges of Vietnam

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

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.

12p leminhvu111 07-06-2024 1 0   Download

The main objective of this research paper was to analyse the factors influencing the implementation of IFRS in manufacturing Vietnamese enterprises. This was achieved through the utilization of descriptive statistical tools and logistic regression analysis based on a sample of 59 manufacturing enterprises in Vietnam from 2017 to 2021. The research methodology employed a mixed approach, combining both qualitative and quantitative methods.

12p leminhvu111 07-06-2024 1 0   Download

The research aims to propose solutions for mergers between Vietnamese securities companies to improve the financial capacity of securities companies currently operating on the Vietnam Stock Exchange - VNX (HNX, HoSE and Upcom exchanges). Through research samples collected from 27 Vietnamese securities companies in the period from 2014 to 2021, secondary data are audited financial statements and financial safety reports. By using the quantitative research method of principal component analysis PCA (Principal Component Analysis) and K-means (cluster) analysis on SPSS 20 software.

8p 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

This article studies the influence of macro factors on bankruptcy risk of real estate businesses listed on the Vietnamese stock exchange. By using the Logistic regression model with 53 real estate businesses listed on the Vietnam stock exchange in the period 2012 - 2022, it shows that high GDP growth of the economy reduces the risk of bankruptcy of real estate businesses. Meanwhile, the higher the interest rate, the greater the risk of bankruptcy that real estate businesses face.

6p 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 article "Financial leverage, firm value and moderating role of grow opportunities: Vietnamese listed firms" examines the effect of financial leverage on firm value and the moderating role of firm growth opportunities in Vietnam. The study utilizes a sample of Vietnamese firms listed on Vietnam stock exchanges between 2010 and 2020. Employing various estimation approaches such as pool OLS, FEM as well as REM models, the results show that financial leverage has a positive effect on firm value (Tobin’s Q).

7p tonhiemm 07-06-2024 4 1   Download

This paper investigates the relationship between earning quality and cash holdings. The study uses the multivariate regression method FGLS to handle the phenomenon of self-correlation and variance change. The study sample consisted of 403 non-financial companies listed on Ho Chi Minh City Stock Exchange and Hanoi Stock Exchange between 2014-2019 with 2418 observations. Research results indicate that companies.

11p viellison 06-05-2024 2 1   Download

This study “Corporate culture - external commitment values: the case study of DHG Joint Stock company on the Vietnam Stock Exchange” is an assessment of the culture of the organization through the values agreed on the annual report of enterprises in the pharmaceutical industry in Vietnam today.

13p viohoyo 25-04-2024 4 1   Download

The paper investigated the effect of reinsurance on the profitability of non-life insurance firms operating in Vietnam by using a balanced panel data during 7-year period from 2016 to 2022. The authors adopt 2SLS regression model together with using firms’ characteristic factors and macro-economic factors as control variables to explore reinsurance-financial performance relation.

15p longtimenosee09 08-04-2024 4 2   Download

The research focuses on investigating the impacts of Off-Balance Sheet (OBS) activities on the financial safety indicators of Vietnam joint-stock commercial banks. By utilizing information on the outcomes of OBS activities and three groups of financial safety indicators of the top ten joint-stock commercial banks by assets on the Vietnamese stock exchange (details provided in the Appendix), the author presents insights into the effects of these business operations on various financial safety indicator groups.

11p longtimenosee09 08-04-2024 4 2   Download

The study’s main focus is on how much or if any leverage a corporation employs. The article examines the capital source composition of firms providing logistics services listed on the Vietnamese stock market. From there, we are able to recognize how much an organization depends on external funds as well as how much initiative it takes from internal capital sources.

11p longtimenosee09 08-04-2024 5 1   Download

This research evaluate the impact of business diversification of companies listed on HoSe from 2013 to 2017, the research has used balance panel data form of 145 listed enterprises. Business diversification is measured according to the Entropy index, measured by turnover in the Grade 2 subdivision and Level 4 subdivision according to Vietnam's industry standard. The results of the study showed that diversification would generally help improve financial efficiency, however, for those enterprises focusing on diversification outside the industry will reduce financial efficiency.

9p longtimenosee06 27-03-2024 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 11 7   Download

The purpose of this study is to examine the effect of financial factors on earnings management of Food and beverage companies listed on Vietnam stock exchange. The study is based on a panel data of 60 food and beverage listed enterprises over the period from 2008 to 2020. In addition, the Modified Jones model (1995) is used to provide more accurate and reliable information about earnings management behavior of these firms.

6p vipierre 02-10-2023 8 3   Download

This study analyzes the impact of Income tax on capital structure in the specific context of Vietnam’s economy using secondary data of 12 Petroleum industry joint stock companies listed on the stock exchange Vietnamese securities. Conducting the study using the method of quantitative regression of panel data, the research results show that company income tax has a negative impact on the ratio of long-term debt and the ratio of total debt to total assets, but the level of impact is not much.

9p vipierre 02-10-2023 5 2   Download

This study examines the impact of dividend policy on share price volatility in the Vietnam banking sector in the context of financial integration. Empirical study on the sample of 13 commercial banks listed on the stock exchange showed that dividend policy had significant effects on the share price movement.

22p viindra 06-09-2023 10 4   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.

15p viindra 06-09-2023 4 3   Download