The research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return equity, sales growth, assets, capital intensity, investment financial distress, leverage, global diversification and uncertainty environment. In this study, equal non-operating accruals. authors used balanced data collected from 379 listed companies in Vietnam stock market a 5-year period 2017 2021. compared 3 models including Pooled OLS, FEM REM choose the most appropriate...

Earnings result reflects business performance and hence earnings quality plays an important role in making investment decision of investors. However, little research has been done regarding the effects management on investor decision. In this study, we examine look for empirical evidences with a sample consisting 2,980 firm-year observations from 669 companies listed two main stock exchanges Vietnam during five-year period 2013-2017. This study conducts multivariate linear regression, which...

Among vital expenses of the company, that affect profits and shareholders value, is corporate income tax (CIT). And among ways to maximize market firm management consider intervene save costs cause after return rate go up attract investment. The study purpose analyzing effects from earnings on avoidance level listed firms Vietnam stock market. By using multivariate regression analysis, results show us when higher, will be higher. One goals increase taxes in order shareholder value Therefore,...

Purpose: This paper aimed to examine the impacts of non-economic factors including: Social Norms, Tax Education, Coercive Power Authority, Legitimate Information, Service Quality and - Public Governance on voluntary tax compliance businesses in Ho Chi Minh City, Vietnam. Theoretical framework: Findings Cialdini Trost, 1998 related standards effect was reported details, but it will including not limit rules constructed (social norms so called) psychological aspects. makes a background for...

Purpose: The financial reporting quality for enterprises in general and commercial banks Vietnam particular plays a very important role because it is used by many stakeholders (internal external) to make relevant decisions. In this study, the author assessed current status of Vietnamese through qualitative characteristics statements. Theoretical framework: statements according IASB 2018 including 2 fundamental relevance faithful presentation, 4 enhancing understandability, comparability,...

This paper uses the DCC-GARCH and Value at Risk (VaR) model to analyze fluctuation, linkage, price volatility risk among coffee series in period of 2004 - 2020. In terms study points out, Vietnamese Robusta two markets were affected by ARCH GARCH 1 percent level. Meanwhile, Brazil Colombia is only impacted term. The linkage between biggest. average coefficient Vietnam with main competitors relatively small. risk, smallest biggest belonging Brazilian price. results obtained would be a...

In the current period of building harmonious, stable and progressive labor relations in new situation, role, assessment capacity effectiveness team mediator is extremely important for with connecting relationships between employees employers.Therefore, authors analyzed factors affecting operational performance mediators Hanoi city.The author group has inherited successes who published previous research works developed criteria to evaluate a mediators.On that basis, found factor "Competency...

Organizing meals for preschool children at preschools is an important issue, ensuring adequate nutrition and affecting the children's comprehensive development. Here, top concerns are designing managing menus, organizing mealtimes to ensure food hygiene safety, education from early years. Careful research testing needed that each meal nutritious but also attractive enjoyable children. Managing safety poses a big challenge, especially with large number of participating strict requirements....

The research aims to investigate the factors affecting financial reporting quality (FRQ) of Vietnam’s commercial banks. These include board size, independence, bank operating time, and bank’s profit. data for this study were collected from reports annual Vietnamese joint-stock banks period 2019-2022. author made a comparison 3 models-Pooled Ordinary Least Square (Pooled OLS), Rem Effects Model (REM), Fixed (FEM) select best model. results indicated that FEM was most appropriate However,...

Vietnam has recently witnessed a strong development of social commerce. After the COVID-19 pandemic, e-commerce live streaming rose dramatically to become phenomenal presence in industry. More and more consumers, especially young people Vietnamese market are participating platforms for online shopping since purchasing goods via stream is not only satisfy personal needs but also entertain customers. Significantly, interaction opened new era brands businesses reach customers during Industry...

Purpose: The study aims to examine non-economic factors such as independent audit, tax knowledge, awareness, morale, system complexity, and corporate brand in relation enforced compliance of enterprises Ho Chi Minh City, Vietnam. Design/ Methodology/ Approach: used questionnaires collected from survey subjects who are accountants, chief or financial officers. There were 482 surveyed Findings: research results have shown that there is no difference behavior between with statements audited by...

This study examines the impact of macroeconomic instability on export volumes ASEAN countries over period 30 years from 1993 to 2022. Using secondary data sourced World Bank, analysis focuses seven including Vietnam, Thailand, Indonesia, Philippines, Cambodia, Laos, and Myanmar, ensuring reliability. The key indicators selected measure in this research are GDP, inflation rate, unemployment external debt. Applying ARDL model alongside descriptive statistics, Unit Root tests, Johansen...

This study aims to examine effects of sales cost stickiness and administrative on earnings management level. Next, the authors explore whether financial leverage, company size audit firm type operating cash flow affect level Vietnamese stock exchanges listed companies. The research sample consists 249 observations (83 companies excluding in banking, finance insurance sectors) taken from two exchanges, HNX HOSE. For data analysis we use feasible generalized least square regression method....

Managers normally have an advantage over the market in predicting firm-specific events. This creates information asymmetry between managers of firm and market. The purpose this paper is to investigate relationship value Vietnam. Our data include 202 non-financial companies with 606 firm-year observations collected from two main stock exchange markets Vietnam including Hanoi Stock Exchange Ho Chi Minh Exchange, covering 3 years 2017-2019. finding study indicates that variables measuring...

This study considers the impact of related parties’ trading (RPTs) on listed company’s earnings management level (EM) in Vietnam’s securities market, which EM is measured according to modified Jones model by Dechow and Associates (1995). Through using 5 more control variables as public. How auditing firm, firm size, financial leverage, revenue growth operating cash flow affect EM, The research results show that RPTs same dimension level. provides empirical evidence companies market. Among...

Educating for students in accounting major universities nowadays become one of key components training programs economic Asia and the world, including Vietnam.This study mainly use qualitative scientific methods synthesis, inductive explanatory methods, combined with dialectical materialism The research findings tell us that need to be educated equipped quantitative model analysis skills, hence we propose a case as an example teaching method.Besides, it is necessary suggestions enhancing...

Public debt issues are among vital problems of a nation.It has both positive sides and negative aspects which contribues to the development nation.National is State for investment, it contributes promoting economic growth stabilizing macroeconomic factors.Good public management always main concerns many nations, esp.developing countries.However, an increase in excessive will hinder adversely affect factors.By data collection method published, statistics, analysis, synthesis, comparison,...

The paper examines factors affecting the decision of rural households to participate in non-agricultural activities Dien Bien province through Logit model, using Vietnam Access Resources Household Survey 2016 by General Statistics Office Vietnam. results indicated that is driven both “push” and “pull” factors, but there also an indication “ability” factor at work. information variable has greatest influence on or not. Moreover, education not significant no engage area province. Based...

Purpose: This paper examines the effects of Enterprise Risk Management (ERM), as measured by Abnormal Index (ABERMI), on performance and risk Vietnamese listed firms. Design/methodology/approach: The employs a combination three regression methods (Pooled Ordinary Least Squares, Fixed Effect Model Random Model) to test Managment firms in period 2010-2020. In addition, two-stage re-gression model is used calculate ABERMI. Findings: findings show that with effective enterprise management...

Van Don district has many favorable conditions in terms of geographical location, economic and political position, diversity natural resources for developing marine zone. The strength the is to develop eco-tourism, conservation valuable ecosystems as well exploitation minerals construction materials. At present, facing negative impacts from urbanization development, environmental degradation, reduction biodiversity. Therefore, purpose this study aims determine zoning criteria application...

Considering the impact of capital structure on effectiveness businesses is extremely important. Therefore, this study conducted in order to find influences structure, firm size and revenue growth performance garment listed Vietnam stock market period 2013-2018 with representation return equity (ROE). The research use panel data has shown that ratio short-term debt total assets, all have positive impacts business performance. Meanwhile, long-term assets a negative at statistically significant...

The research focuses on analysing the impacts of internal control factors performance effectiveness garment, agricultural and chemical enterprises listed Vietnam’s stock market. result shows that Risk Assessment, Control Activities, Information Communication, Monitoring Environment, factor Communication has strongest effect enterprises. Next to it is Environment Monitoring. Activities least influence