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Kết quả 1-12 trong khoảng 4

Effects of experience years, gender of auditors and audit firm size on firm’ discretionary accrual management: Evidence from Vietnam

The objective of this study is to examine the effects of audit firm size and auditor characteristics on firms’ discretionary accruals management of companies listed on Ho Chi Minh Stock Exchange (HOSE) and Hanoi Stock Exchange (HNX). The results show that the gender of auditors affect discretionary accruals (DA). Female auditors approve DA at a lower value than male auditors.

7 p cntp 30/04/2020 5 0
Effect of budget deficit on inflation rate in Vietnam

In recent years, Vietnam has achieved a high economic growth rate, so inflation has become a noticeable problem. The relationship between the state budget deficit and inflation is a two-way dialectical relationship. However, within the limit of this article, the authors only study the one-way relationship: the effect of budget deficit on inflation rate in Vietnam.

11 p cntp 30/04/2020 4 0
Factors defining the effectiveness of integrated accounting information system in ERP environment - evidence from Vietnam’s enterprises

This paper explores factors that define the effectiveness of integrated AIS in organizations. The survey comprises of 316 businesses operating in Vietnam that have ERP-applied. Scale measurement construction for multi-dimensional concept and exploratory factor analysis (EFA) are used to validate and interpret the BSC-based research model.

15 p cntp 30/04/2020 5 0
Formal accounting harmonization - a new measurement scheme demonstrated by Vietnam’s data and international financial reporting standards

This paper contends the data specifically used to evaluate accounting measurement issues. The data will be divided into initial and subsequent recognition because such partition collectively affects the financial report figures.

13 p cntp 30/04/2020 5 0