Luu Chi Danh
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The impact of control activities on the information efficiency of financial reports: Evidence on Forbes enterprises in Vietnam
Investment Management and Financial Innovations Volume 19, 2022 Issue #1 pp. 313-321
Views: 666 Downloads: 285 TO CITE АНОТАЦІЯInformation from financial reports plays an important role for stakeholders in making business decisions. The information efficiency is even more meaningful when it is relevant and useful to users. The purpose of the paper is to examine the impact of control activities on the information efficiency of the financial reports of Forbes enterprises in Vietnam. The paper uses time series data and the sample includes 250 observations from 2016 to 2020. The paper uses ordinary least squares to experimentally test hypotheses. The results indicate there are two factors out of four that have a negative impact on the information efficiency of financial reports, including control activity members and female members of the control activities. The control activity members have a higher impact than female members. To enhance the information efficiency of Forbes enterprises’ financial reports, Vietnamese state agencies should strengthen control and supervision of legal regulations so that Forbes enterprises can raise awareness on the information efficiency of financial reports.
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Influence of the board of directors on discretionary accruals: Evidence from Vietnamese listed companies
Tran Quoc Thinh , Vo Thi Thanh Thuy , Luu Chi Danh , Dang Anh Tuan doi: http://dx.doi.org/10.21511/ppm.20(2).2022.30Problems and Perspectives in Management Volume 20, 2022 Issue #2 pp. 361-371
Views: 665 Downloads: 227 TO CITE АНОТАЦІЯIn the trend of globalization, profit is always a concern for companies because the competition is increasingly fierce. With accounting tools and policies, managers of companies can perform profit management. The purpose of this paper is to test the influence of the board of directors on the discretionary accruals in Vietnamese listed companies. The paper uses time series of table data. The sample includes 915 observations of 183 Vietnamese non-financial companies in the period from 2016 to 2020. The feasible generalized least squares method is used to test the hypotheses of the research model. The paper uses two foundational theories, including the agency theory and the signaling theory, to explain the discretionary accruals of Vietnamese listed companies. The results show that the independence of the board of directors, the meetings of the board of directors, and the foreigners in the board of directors influence the discretionary accruals in Vietnamese listed companies. Then, the paper proposes some appropriate policies on regulations to control the discretionary accruals in Vietnamese listed companies to improve the quality of accounting information in the context of regional and international economic integration.
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Testing the influence of factors on the timeliness of financial reporting – Empirical evidence of Vietnamese listed enterprises
Investment Management and Financial Innovations Volume 19, 2022 Issue #4 pp. 285-293
Views: 578 Downloads: 166 TO CITE АНОТАЦІЯFinancial reporting of enterprises has important implications for information users. The timely provision of financial reporting by enterprises helps investors to make appropriate business decisions. The purpose of the paper is to test the influence of the factors on the timeliness of financial reporting of the Vietnamese listed enterprises. The timeliness of financial statements is determined by the total number of days of difference between the date of signing the audit report and the end of the financial year. The sample includes the top 100 best-listed enterprises of the Vietnamese stock market. The paper uses time series with panel data. The data are collected from annual and financial reports for the period from 2016 to 2020. The paper performs quantitative research to test the hypotheses. The results verify two factors, such as return on equity and audit type, have a negative effect on the timeliness of financial reporting. Audit type has the most influence on timeliness. Research also shows some listed enterprises have not yet complied with regulations on timely information disclosure. The paper proposes some appropriate policies for Vietnamese listed enterprises to ensure the timeliness of information.
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Impact of personnel policy on human resources management: Empirical evidence from Vietnamese enterprises
Tran Quoc Thinh , Uoc Tran Mai , Dang Anh Tuan , Luu Chi Danh doi: http://dx.doi.org/10.21511/ppm.21(1).2023.16Problems and Perspectives in Management Volume 21, 2023 Issue #1 pp. 183-192
Views: 479 Downloads: 264 TO CITE АНОТАЦІЯHuman resources have an essential meaning in stability and sustainability of business activities. The quality of human resources contributes to increasing intelligence and thinking, as well as productivity and efficiency in all activities of an enterprise. The study aims to determine the influence of different factors on Vietnamese enterprises’ human resources management, including staffing plans, personnel selection, employee use, resource training, employee rating, and bonus policies. Exploratory factor analysis is employed to test the factors related to the research model. The sample comprises 417 leaders working at Vietnamese enterprises surveyed in 2021. The paper uses panel data to test the regression using OLS method. The selected enterprises are diverse in industry and size to ensure representativeness and are based in Ho Chi Minh City. The results elicit that staffing plans and bonus policies are two of the six factors that positively affect the human resources management of Vietnamese enterprises. The findings also show that staffing plans are the factor that has the most substantial impact on human resources management. Finally, the paper has proposed some policy suggestions to stabilize human resources management at Vietnamese enterprises to attract quality talent.
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