116 set forth and subject to strict inspection, supervision and management by the State Securities Commission. NQL and corporate governance need to be proactive and use technology and other means of communication to fully meet the needs of customers and investors, without losing business potential ...
4.1.5 TATA- Total Accruals to Total Assets 45 4.1.6 DA- Discretionary Accruals 45 4.2 Correlation analysis 46 4.3 Regression analysis results 47 Chapter 5: CONCLUSION AND RECOMMENDATIONS 55 5.1 Recommendations from research model 55 5.1.1 Recommendations on applying the Beneish model to support the ...
LIST OF REFERENCES 1. Symbol is the data source collected by the author on websites such as: https://www.ssc.gov.vn/; https://www.hsx.vn/; https://www.vndirect.com.vn/; https://hnx.vn/vi-vn/; https://finance.vietstock.vn/ .and some websites of other securities companies. 2. Admati Anat R. and Paul ...
Damages occur due to failure to obtain accurate and timely information. Therefore, information disclosure must ensure accuracy, even if it is detrimental to the company itself; at the same time, public companies must comply with the principle of timeliness in information disclosure. This regulation ...
Appendix 13.b: Difficulty level in preparing annual report Business Opinion No comments Strongly disagree Disagree Normal Agree Totally agree Add 1. Number of information requests 7 7 2 16 2. Compare costs and time spent 7 8 1 16 3. Discuss future prospects 5 6 5 16 4. Lack of detailed instructions ...
FOREIGN TRADE UNIVERSITY FACULTY OF ECONOMICS AND INTERNATIONAL BUSINESS GRADUATION THESIS TOPIC: MODELS AND OPERATIONS OF SECURITIES COMPANIES IN THE CURRENT VIETNAMESE STOCK MARKET. Student name: Mai Thi Linh Class: Japanese 1 Course 42 Instructor: Master Phan Tran Trung Dung Hanoi, October 2007 ...
Appendix B: Descriptive statistics Appendix C: Correlation Analysis: Appendix C: Logistic regression model results (1) Appendix D: Logistic regression model results (2)
The increase in the proportion of independent board members to the level of CNRR can only be most clearly demonstrated through the change in the level of CNRR before and after 2012 (the year the Circular took effect) for the group of companies that had not yet reached the ratio of 1/3 independent ...
Independent variable REM FEM 2SLS GMM Coefficient a 20.31 25.35 14.01 15.38 (7.49) (1.06) (3.35) (3.77) Information disclosure t-1 0.548 -0.337 0.586 0.602 (20.13) (-7.57) (18.39) (19.44) Board of Directors 0.125 0.116 0.0599 0.0441 (1.20) (0.67) (0.64) (0.47) Concurrently Chairman -0.499 -2,149 ...
CONCLUDE Competition between businesses is becoming increasingly fierce, along with changes in the economic environment, making all businesses concerned about their business performance and want to improve business performance indicators. Therefore, building an effective capital structure policy to ...
| Robust ROE(t+4) | Coef. Std. Err. tP>|t| [95% Conf. Interval] + ROE | -.1801332 .1120667 -1.61 .116 -.4068095 .0465431 ACCR | -.052146 .0231594 -2.25 .030 -.0989903 -.0053016 TAGR | .0039372 .0018674 2.11 .041 .0001599 .0077145 D | -.0249719 .1249551 -0.20 0.843 -.2777175 .2277737 NWC | ...
In addition, most fraudulent acts such as insider trading, price manipulation, falsification of documents, etc. are related to or manifested through violations in information disclosure. When information disclosure is strictly managed, it will ensure that information on the market is accurate, ...
