Vietnamese Listed Firms

This paper contributes to the discussion of the benefit of IFRS adoption by providing statistical evidence on how the new accounting regimes effect to the value relevance of accounting information (i.e. the relationship between accounting earnings, book values of equity and share price) of Vietnamese listed firms.

16p viormkorn 27-09-2024 5 3   Download

The paper investigates the improvements of voluntary of human resource disclosure practices by Vietnamese listed firms between 2016 and 2018, using content analysis of corporate annual reports of 100 top listed companies on Ho Chi Minh Stock Exchange (HOSE). The results indicate that there is a generally upward trend for the disclosure of all human resource categories as well as the overall human resources over the investigated period.

14p toduongg 24-08-2024 2 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 6 2   Download

The study examine relationship between implementing ERP systems on the boosting of the organizational performance, in addition, to examine the mediating role of agile supply chain approach to achieve the targeted performance enhancements in manufacturing listed firms in Amman Stock Exchange (ASE). The study population entails all manufacturing listed firms in Amman Stock Exchange (ASE), particularly the top retail firms operate in the Jordanian market constitutes of firms.

12p longtimenosee10 26-04-2024 7 2   Download

This research investigated the report choices used for corporate social responsibility (CSR) disclosure and the determinants of CSR disclosure of firms listed on the Stock Exchange of Thailand (SET). Since 2014, firms listed on the SET have been required to disclose CSR in either an annual registration statement or a separate report called a sustainability report. It was, therefore, noteworthy to examine the choices these firms chose in the first year of disclosure.

7p guernsey 28-12-2021 17 0   Download

The research subject of the thesis is financial reporting transparency and the impact of financial reporting transparency on the cost of equity capital of Vietnamese listed firms.

27p trinhthamhodang1217 14-01-2021 16 4   Download

This study was conducted to contribute empirical evidence of the impact of Michael Porter’s business strategy on performance in Vietnamese listed firms. Based on data from 620 firms on the Vietnamese stock exchange from 2010 to 2019, we use a quantitative research method to demonstrate the positive association between performance and differentiation strategy.

11p larachdumlanat129 14-01-2021 28 3   Download

The dissertation's research objectives are to explain theories about agency costs and business performance; Recommendations are proposed to reduce agency costs to improve operational efficiency of listed companies in Vietnam.

0p gaocaolon7 18-09-2020 57 1   Download

The study applies quantitative method on non-balanced panel samples of Vietnamese listed firms which are extracted from the Thomson Reuters database and manually collected from companies’ annual reports. All the regressions are estimated by Generalized Least Squared (GLS) method to fix the heteroscedasticity problem and robusted by Generalized Method of Moment (GMM) for endogeneitity potential.

24p kequaidan6 15-07-2020 24 1   Download

To investigate the relationship between accounting regulations and tax rules in Vietnam. To investigate the moderating effect of corporate tax activities and earning management on Book-tax differences of Vietnamese listed firms.; Analyzing the factors affecting the book-tax differences; proposing policy implications.

28p kequaidan6 15-07-2020 14 2   Download

In present study we are mainly focusing on the analysis that whether or not capital structure has any impact over the profitability of Listed IT companies in Indian market.

15p guineverehuynh 17-06-2020 20 2   Download

This study sought to examine the effect of working capital management on profitability of select companies listed in BSE. The study used a sample of 53 companies. The study used secondary data for a period of 5 years from 2011 – 2015.

11p guineverehuynh 21-06-2020 32 3   Download

This research is conducted to investigate the impact of supply chain quality management (SCQM) on supply chain performance (SCP). Data are collected by using questionnaire delivered to 120 manufacturing companies listed on Vietnamese stock market.

20p tohitohi 22-05-2020 36 0   Download

This research was conducted to investigate the factors affecting the company’s capital expenditure. Data were collected from the firms listed on Ho Chi Minh Stock Exchange (HOSE) over the period of nine years from 2010 to 2018, including the sample of 192 non-financial listed companies. Three statistical approaches were employed to address econometrics issues and to improve the accuracy of the regression coefficients: Random Effects Model (REM).

10p tozontozon 25-04-2020 23 2   Download

This paper measures the effect of disclosure quality of integrated business reports on the predictive power of accounting information and firms’ value in the Egyptian Stock Market. In order to achieve the research objectives, the research relies on content analysis approach in examining the annual reports of the companies listed in the Egyptian Stock Exchange from 2015 to 2018.

12p tozontozon 25-04-2020 14 2   Download

This study found the factors that positively impact on performance are asset structure, capital structure and firm size that negatively impact the performance of Vietnam listed construction firms. These findings support business administrators in selecting appropriate business and production plans to increase the operating performance of businesses in the construction industry.

6p tociitocii 24-04-2020 68 2   Download

This paper extends prior research by addressing the potential effects of female executives on timeliness of financial reporting. The findings reported in this paper provide novel insights for the empirical financial accounting literature.

8p truongtien_08 06-04-2018 47 1   Download

Research objectives: Identify the degree of presentation and disclosure of information of financial instruments of non-financial firms in Vietnam (based on the survey data from companies listed on Ho Chi Minh City Stock Exchange in 2010 -2012) Testify the link between the degree of presentation and disclosing information of financial instruments and the characteristics of the firms by formulating a model using data in 2010, 2011, and 2012.

22p nguyenthiminh32 12-07-2014 111 5   Download

The topic’s focus is to identify factors affecting audit quality of financial reports of listed companies in the Vietnamese stock market by independent auditing firms. The research objects are joint stock firms with securities (stocks and bonds) listing on the Ho Chi Minh City and Hanoi Stock Exchanges.

0p luanan014 17-07-2014 106 11   Download