Vietnamese Listed Firms

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 research examines the effect of corporate governance composite factors on financial disclosure transparency in Vietnamese listed firms based on three components that are Earnings Aggressiveness – EA, Earnings Smoothing – ES, and Loss Avoidance - LA. Based on 353 listed firms in HOSE and HNX during 2013-2021, this study conducts panel regression analyst to examine and evaluate this evidence.

13p 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

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 1 1   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

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

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 1 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

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 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 4 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

The study examines the effect of financial leverage and dividend payments on firm value using a sample of 29 listed real estate firms from the Ho Chi Minh Stock Exchange (HOSE) and the Hanoi Stock Exchange (HNX). By employing the Ordinary Least Square (OLS), Two-stage Least Square (2SLS), and Generalized Method of Moments (GMM) estimation methods, we obtain robust evidence of the positive effect of leverage and dividend distribution on real estate sector corporate value.

11p vibego 02-02-2024 1 1   Download

The study examines the impact of CEO foreign experience on firm performance and the effect of CEO tenure on this relation in the Vietnamese market. Using a unique, handcollected dataset of non-financial firms listed on the Ho Chi Minh stock exchange (HOSE) over the period from 2013 to 2021, we find that firms led by CEOs with overseas experience tend to have higher performance as compared to their counterparts.

5p vigojek 02-02-2024 0 0   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

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 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 viberkshire 09-08-2023 11 4   Download

This paper is based on the financial statements data of 548 financial companies listed on the Hochiminh Stock Exchange (HOSE) and the Hanoi Stock Exchange (HNX) in the period of 2013-2018 to test the impact of Board of Directors characteristics on the timeliness of financial statements of the listed companies.

30p nhanchienthien 25-07-2023 7 5   Download