Vietnamese listed companies

This research aims to evaluate the impact of CW issuance on the price and liquidity (measured by trading volume and bid-ask spread) of underlying stocks on the Vietnamese stock market. The study employs the event study methodology and Wilcoxon test to examine whether abnormal returns, trading volume, and bid-ask spreads change after CW issuance.

14p viwalton 02-07-2024 2 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 0 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 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 0 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

In recent years, the world economy in general and Vietnam in particular, have been heavily affected. In Vietnam, the proportion of enterprises suspending business increased significantly in 2020, which is 81.8% compared to 2019 (Nguyen, 2020). This study aims to assess the impact of CEO characteristics on the financial distress risk of Vietnamese publicly traded companies.

9p viellison 06-05-2024 2 1   Download

This research explores the relationship between corporate governance factors, including Board duality, board gender, board size, board independence, and the capital structure of Vietnam listed companies. The research collects data of 199 listed companies in Vietnam from 2016 to 2021 from fiscal year financial statement from HNX and HOSE index and use 1188 observations in total.

13p viellison 06-05-2024 2 1   Download

The aim of this study was to investigate the profitability of variable reduction methods for predicting the risk of the stock price drop of companies listed in Tehran Stock Exchange. To achieve this, the literature review was conducted and 24 primary variables were selected which were most frequently used in the literature and the required data for measuring them was available.

10p longtimenosee10 26-04-2024 1 1   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 3 1   Download

This paper investigates the impact of macroprudential policies on Vietnamese public listed companies’ financial leverage over the period of 2007 to 2021. In 2011, Vietnamese Central Bank introduce credit restrictions as a monetary policy instrument to contain net credit creation by the financial sector and to safeguard the financial system as a whole. In this paper, we focus on the impact of such restrictions on the optimal leverage decision of Vietnamese non-financial firms.

12p longtimenosee09 08-04-2024 10 2   Download

In this study, we propose some solutions to enhancing the performance of the Vietnamese seafood industry through a deep dive into factors contributing to the capital efficiency of listed seafood companies during one decade, from 2011 to 2021. We found that current assets and working capital efficiency play a significant role in direct capital efficiency. Financial leverage decreases the return of shareholders. We recommend three leading solutions based on the empirical findings: tightening cost management, adjusting capital structure, and increasing value-added business investment.

10p longtimenosee09 08-04-2024 3 1   Download

The purpose of this article is to study the factors affecting the quality of audit services of financial statements of enterprises listed on the Vietnamese stock market by independent auditing firms. The study was carried out with an audit of the financial statements of 825 enterprises listed on the Vietnamese stock market. The research results show that a number of factors have a significant influence on the quality of the audit of financial statements, such as the size and reputation of the audit firm, the tenure of the audit firm, and the auditor independence.

7p longtimenosee09 08-04-2024 4 1   Download

In the context of economic integration and climate change, the companies need to conduct corporate social responsibility practices to meet the sustainable development. This study attempts to assess the extent of corporate social responsibility disclosure (CSRD) in case of 601 listed Vietnamese enterprises. Data is gathered from Vietnamese listed annual reports, financial statements, and other sources.

6p vigojek 02-02-2024 4 1   Download

This study shed a light on the link between conditional conservatism and value relevance of financial reporting over the period of nine years from 2008 to 2016. Using a large sample of listed firms in Vietnam, the results of the paper indicate that conservatism is a salient feature of the Vietnamese Accounting System.

13p vimarillynhewson 02-01-2024 2 2   Download

The success of many organizations depends on the level of resource ownership, the real value of the expertise, the research and development activities, the interaction with the environment and society where they operate ... Thus, the description of resources according to the traditional expression of financial statements (FS) of Vietnamese enterprises has not met the demand of using information of stakeholders in the integration trend.

13p vimarillynhewson 02-01-2024 3 2   Download

This study explores the difference in capital structure between politically patronised and non-connected firms. Applying difference-in-differences approach to a panel dataset of 160 Vietnamese publicly listed companies over the period 2006-2015, empirical results indicate that politically patronised firms tend to hold significantly higher levels of debt than non-connected ones.

9p vimarillynhewson 02-01-2024 4 2   Download

The aim of this paper is finding empirical evidences for the existence of factors that influence firm performance of Vietnamese listed real estate companies. A single threshold panel regression analysis is conducted to confirm threshold effect of leverage.

12p vimarillynhewson 02-01-2024 5 2   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 4 2   Download

Corporate transparency and accountability build a socially responsible business, the action for sustainable development. This paper examines the relationship between corporate characteristics and corporate social responsibility disclosure (CSRD) of listed companies in Vietnam. In particular, it explores whether listing age, size, profitability, liquidity, gearing have a potential influence on levels of CSRD in the annual reports of Vietnam companies.

10p tethientran 27-07-2023 8 6   Download