Có 20+ tài liệu thuộc chủ đề "Finance accounting and Auditing"
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However, there is little research on the benefits of CSR practices in the Human Resource Management (HRM). It indicates that developing a socially responsible orientation in the HRM allows companies to make improvements in variables, such as working environment and intellectual capital, leading to competitive advantages. Keywords: Corporate social responsibility. The uncertainty of the current environment underscores the importance of...
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International Conference on Finance, Accounting and Auditing (ICFAA 2018) November 23 rd , 2018. Artificial Intelligence in Accounting and Auditing: Some Solutions for Vietnam. The rapid development of artificial intelligence in the fourth industrial revolution has challenged the whole society, especially in accounting and auditing fields. This paper introduces the present situation of the application of artificial intelligence in the...
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This reduces the explanatory power of the disclosure data. Most of the VIDMCs are state-owned enterprises and the state holds 100% of equity. Broader accountability to the public and their elected representatives is expected from all public sector entities as a function of the democratic process. Public accountability is based on the premise that the public has the “right to...
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This article mentionted all the international accounting standards, in order to orient the contents should be added, modified in the accounting standards which was issued and issue new accounting standards to meet with international accounting standards and in accordance with the conditions of Vietnam, including accounting standards on government grants and gives out information of government grants and at the...
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The Role of Inventory Management Accounting with Corporate Governance in Digital Age. For all businesses, inventory plays a very important role in the process of production and business. If the inventory level is too high, the price will increase, which makes it difficult to compete with our competitors in the market. In order to manage inventory well, there must be...
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Corporate Internet ReportiRng Practices: An Exploratory Study of Listed Companies in Vietnam Securities Market. This objective is obtained through the use of survey analysis on the websites of 200 companies listed on Hochiminh securities exchange (HSX) and Hanoi securities exchange (HNX) as in 2016. The analysis relied on the use of a checklist containing 52 items covering corporate internet reporting...
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The Study of Fair Value Accounting for Investment Property in Vietnamese Enterprises. This paper studies the overview of investment property accounting and the presentation of the fair value of investment property in Vietnamese enterprises. The research results show that 83.8% of enterprises do not present the fair value of investment property on their financial statements at the end of the...
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Do Fair Value Adjustments Influence Dividend Policy among Listed Firms. The author examines how the impact of adjusting the financial asset value at the end of the period on the balance sheet affects the dividend policy of the firms. The research hypothesis is that the fair value adjustment of financial assets has a positive effect on business results and the...
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Perception of Investors about Fair Value Accounting in Vietnam. This study aims to evaluate the investors’ perception about fair value and their perspective of challenges in applying fair value into Vietnam context. It is revealed that different investors understand fair value in different ways thanks to their years of investment. The research also indicates that although information released by financial...
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A Comparison of American Electric Power Company Annual Reports from the 1980s to 2017 Concerning Disclosure of Any and All Matters about the Physical Environment or Climate Change. Companies in many nations such as England, Germany, The United States and Vietnam issue public documents in addition to annual reports with the audited annual financial statements. Researchers, Investors and others interested...
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Preparing for Integrated Report: The Vietnamese Enterprises Need to Improve the Quality of Annual Reports. Integrated report is a new topic that concerned in many countries over the world because of the benefits that brings to businesses, communities, and the sustainable development of each country.. Integrated report demonstrates how an organization think, plan, and tell their business stories. To make...
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Factors Influencing the Choices of Accounting Policies in Enterprises Listed on the Hanoi Stock Exchange (HNX). Analyzing factors influencing the choices of accounting policies in listed companies on the HNX. The study aimed at investigating factors affecting the selection of accounting policies based on the quantitative research, using Ordinary Least Squares regression method (OLS). The author finds that there are...
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Accounting Outsourcing for Vietnamese Small and Medium-Sized Enterprises and Its Theoretical Background. Outsourcing has emerged in the 1980s and has become a popular and effective management tool not only for large companies, but also for small and medium-sized enterprises (SMEs) because it could help SMEs focus on its core competencies and confront their competitors within their limited resources. In reality,...
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A Research on E-Invoice: Benefits, Challenges and Strategies to Overcome in Vietnam. E-invoice is an emerging issue not only over the world but also in Vietnam. Since e-invoice implementation is about to be compulsory in Vietnam for all organizations in 2020, it is necessary to identify the benefits, challenges and strategies to overcome these challenges of adopting e- invoice in...
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Perceptions of Corporate Executives in the Adoption of Integrated Reporting in Vietnam. Integrated Reporting (IR) has been widely adopted by companies around the world. Questionnaires were sent to 300 companies listed on the stock market of Vietnam, however, only 532 answers were received in which 369 responses of 135 listed companies were valid.. The results showed that none of the...
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The Impact of Intellectual Capital on Financial Performance: Empirical Evidence of Listed Firms on Hochiminh Stock Exchange. This study investigate the relationship between intellectual capital and financial performance of 179 listed firm on Hochiminh Stock Exchange. The study uses value added intellectual capital method (VAIC) to measure the intellectual capital and Return on asset (ROA) to measure financial performance. Keywords:...
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Determinants on Capital Expenditure of Non-Financial Listed Companies on Hanoi Stock Exchange. Capital expenditure is cash outflows for property, plant and equipment. Capital expenditure decision is a strategic decision at both the macro and micro levels. Capital expenditure is one of the most crucial managerial decisions whether at the institutional (macro) or the organizational (micro) levels. At the macro level,...
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The study intends to make practical contributions to the literature on information disclosure and corporate governance in the context of integration in Vietnam through investigating annual reports. Secondly, the fact that there are no ownership structures that influence levels of voluntary disclosure are surprisingly, especially for the case of foreign and institutional ownership, since these factors have been seen as...
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Applying Activity Based Costing Method to Determine Environmental Costs in Brick Manufacturing Enterprises. Activity Based Costing method (ABC) is a useful tool for integrating environmental costs into strategic objectives of enterprises and linking goals with environmental management, thereby ABC method helps organizations improve environmental and financial performance. In Vietnam, however, ABC method is not really popular in the brick industry...
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Using Management Accounting Information to Enhance Competitive Advantage for Enterprises in Vietnam. Management accounting information has an important role in supporting the managers to executive functions of planning, control, and decision - making. This study was carried out for the purpose of checking the relationship between the use of management accounting information and the competitive advantage of Vietnamese enterprises based...