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Impact of Dividend Policy on Corporate Value: Experiment in Vietnam
The paper examines the impact of dividend policy on corporate value. Data collection is the result of listed companies on the Vietnamese stock market in the period of 2006 - 2017 with 2,278 observations. Using the General Least Square (GLS) approach, the authors have identified three factors that have a positive and significant impact on corporate value: dividend payout, profitability, and corporate sizes; and one factor which has a negative...
15 p dhktna 30/05/2023 10 0
Từ khóa: Finance accounting and Auditing, Corporate value, Dividend policy, Tobin's Q, GLS model, Tax Influence Theory
The research used data from the General Statistics Office of Viet Nam for 6 years (2012-2017) to analyze the operation efficiency of Vietnam’s paper enterprises. From the statistical results, Vietnam’s paper industry is attracting many investors which registered a huge number of new enterprises over the years. This paper shows that the basic characteristic of Viet Nam's paper enterprises is to focus on industrial zones, mostly small scales...
16 p dhktna 30/05/2023 11 0
Từ khóa: Finance accounting and Auditing, Financial forecasting, Operational efficiency, Paper enterprises, Stable development, Vietnam’s paper industry
Risk Management at Military Commercial Joint Stock Bank
This paper is conducted for examining the framework for risk management in the Basel II accord, the Basel II risk management model at the Military Commercial Joint Stock Bank. Data were collected from annual reports for the period from 2015 to 2017 of the Military Commercial Joint Stock Bank. The results show that the implementation of risk management under Basel II at Military Bank still faces many difficulties in the pressure of capital...
13 p dhktna 30/05/2023 14 0
Từ khóa: Finance accounting and Auditing, Risk management, Military bank, Risks in Banking Business, Commercial banks, Interest rate risk
Working at enterprice, employee has the right entitle to full benefits from social insurance, health insurance and unemployment insurance after years of contribution. However, this desire of the employees sometimes can not be achieved. Enterprises have been taken advantage of the legal loophole to commit acts of evasion (avoidance) to fulfill these obligations to employees. Therefore, the benefits of employees are seriously damaged and the...
15 p dhktna 30/05/2023 11 0
Từ khóa: Finance accounting and Auditing, Legal loophole, Social Insurance (SI), Unemployment Insurance (UI), Compulsory social insurance, Piecework contracts
This research project was commissioned to examine the impacts of operational audit on the performance within Vietnam Cement Industry Corporation (VICEM), the biggest Cement Corporation in Vietnam. In order to collect the data, the researcher had interviewed eight managers who have interacted with operational audits or have been responsible for operational audits. The evidence from collected data had proved that the operational audit has played...
18 p dhktna 30/05/2023 10 0
Từ khóa: Finance accounting and Auditing, Operational audit, Vietnam Cement Industry Corporation (VICEM), Financial audit, Operational audit, Operating operational audit
Impacts of Internal Control Quality on Profitability of the Listed Construction Companies in Vietnam
This paper examines the relationship between Internal control quality and profitability of the listed construction companies in Vietnam. In more details, the paper explores the relationship between components of internal control and profitability of such listed companies. The results show that internal control quality and each component of internal control (namely Control Environment, Monitoring, Control Activities, Information and...
13 p dhktna 30/05/2023 9 0
Từ khóa: Finance accounting and Auditing, Internal control, Listed construction companies, Committee of Sponsoring Organizations (COSO), Quality of Internal Control (ICQ), Information and Communication (IC)
The Effect of Auditor Tenure, Mandatory Auditor Rotation on Audit Quality
This research is an empirical research studying the effect of the auditor tenure on audit quality. The research adopts the positivist stance and deductive approach, employing quantitative method to study the relationship between audit rotation and audit quality. Specifically, the Chinese audit market will be targeted where the policy was implemented in 2004. Basically, this study is about the trade-off between improving auditors’ or firms’...
15 p dhktna 30/05/2023 11 0
Từ khóa: Finance accounting and Auditing, Audit tenure, Audit rotation, Audit quality, Audit firms, Company size
Research results indicate that: (1) Financial leverage has no impact on ROS and ROCE, (2) Financial leverage has a negative impact on ROA, and (3) Financial leverage has a positive impact on ROE. In accordance with the research findings and the paper proposes, the State needs to consider both having timely interventions and loosening monetary policy in order to promote the development of the stock market and solve the problems that many...
17 p dhktna 30/05/2023 11 0
Từ khóa: Finance accounting and Auditing, Financial leverage, Real estate business, Return On Capital Employed (ROCE), Return On Assets (ROA), Return On Equity (ROE)
Research on the Transfer Pricing Phenomenon of Fixed Asset at FDI Companies in Vietnam
Article on researching the argument base of transfer pricing phenomenon relevant to the fixed assets, use of qualitative method of researching to interview the customs officers, professional tax officers relevant to transfer pricing in some provinces to have a clearer way of looking at the fact of fixed asset transfer pricing. Through interviews, the authors found that the issue of transfer pricing was most significant for intangible fixed...
8 p dhktna 30/05/2023 8 0
Từ khóa: Finance accounting and Auditing, FDI Companies, Fixed assets, Transfer pricing, Economic Cooperation and Development (OECD), Transfer pricing phenomenon
This study delved into the impact of debt to equity ratio on return on assets (ROA) and return on equity (ROE). The research data was collected from the financial statements of 73 construction companies listed on the Vietnam’s stock market during the period from 2008 to 2015. The research results showed that in listed construction companies, the debt to equity ratio negatively affects return on assets and return on equity. In addition, firm...
12 p dhktna 30/05/2023 10 0
Từ khóa: Finance accounting and Auditing, Debt to equity ratio, Listed construction companies, Return on assets (ROA), Return on equity (ROE), Shareholder’s equity
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