THE EFFECT OF RELATED PARTY TRANSACTIONS ON EARNINGS MANAGEMENT OF LISTED COMPANIES IN VIETNAM

The purpose of the research is to propose the solutions to improve the financial capacity of listed companies in Vietnamese construction industry.

shareholders in markets with highly concentrated ownership.For the Vietnamese market, the results show that board gender diversity has apositive effect on firm performance. Remaining robust even after the alternativeproxies for gender diversity are employed,[r]

policies will encourage and support the improvement of this sector. Beside the financial performance, the current demand and growth tendency of construction and material sector are fit to development in the future.
The tendency and strengt[r]

1994 to 2000, positive associations between leverage and firm size, tangibility,volatility of profitability, and intitutional shareholdings were found whileprofitability and non-debt tax shield move in the oppostive direction with the levergeratio. The authors also[r]

context of history. Although cost management accounting appear primitively in 13th, 14th century in Britain and America, but not until the 19th century, the cost management accounting witness an outstanding development with a series of inventio[r]

On the basis of a summary of the theoretical matters regarding financial management mechanism of the public universities; the research analyzes and clarifies the practical financial management mechanism of the public universities under Ministry of Finance; on the basis of the findings, the author re[r]

20 This is trial versionwww.adultpdf.com Department of Economic Security Division of Developmental Disabilities ALTCS Contract Lag Report for Institutional Care Payments Year Ended June 30, 2009 Quarter in Which Service Provided Quarter of Payment Current 1st Prio[r]

This study is focused on fundamental analysis of pharmaceutical companies listed in National Stock Exchange (NSE), which include selected five companies for a period of five years from 2011 to 2015. The fundamental analysis consists of three parts such as economic analysis, industry analysis and com[r]

2In thereal world, then, stocks did no better than cash and bonds—andperhaps a bit worse. Anyone who claims that the long-termrecord “proves” that stocks are guaranteed to outperformbonds or cash is an ignoramus.1By the 1840s, these indexes had widened to include a maximum of se[r]

Rule-of-law society is a new issue, which should be studied in the theoretical terms. This paper, therefore, focuses on some theoretical aspects, including its concept, characteristics, core values, and relations; the methods, premises, and conditions for building and developing rule of law in Vietn[r]

Congress wishes to occur in financial markets, it is the SEC’s job to seethat these ideas are put into action. This ‘‘rulemaking’’ process has severalsteps. The first is known as the ‘‘concept release.’’ As stated by the SEC, ‘‘aconcept release is issued describing <[r]

adverse behavior by investment advisors, including mutual funds. This di-vision also oversees the activity of utility holding companies, stemming frompowers granted under the Public Utility Holding Company Act of 1935. Inthis role the SEC ensures uniformity[r]

24. Okoyeh JN, Lege OL, Ahmed JB: Presumptive treatment of malaria: apossible cause of the emergence of multi-drug resistant plasmodiumfalciparum strains in Zaria, Northern Nigeria. Niger J Parasitol 1994, 15:51–57.25. Ajayi AA, Olotu TC, Sofowora GG: Knowledge, at[r]

in countries where they sell their goods impact the company’s stock price.Some event in another country can, therefore, have similar effects on stockstraded in different exchanges.To see how related movements in the major indexes are, Figure 7.[r]

repurchases. We find that expected proportions reasonably forecast the actual proportions, implying that debt-financing constraintshave an economically meaningful influence on the use of accretive repurchases. Thus, we show that the presence of debt-financingconstr[r]

high, so let’s assume that our future returns will be too. But that notonly flunked the most rudimentary tests of logic, it flew in the face ofthe fact that interest rates were falling to near-record lows, depressingthe future returns on the bond portion [r]

The objective of the thesis is to quantify the influence of factors on the components of management capacity of middle managers in tobacco businesses in Vietnam, based on which Recommendations to further improve the management capacity of middle managers in tobacco businesses in Vietnam in the near[r]

IAS 241394© IASCFInternational Accounting Standard 24Related Party DisclosuresObjective1 The objective of this Standard is to ensure that an entity’s financial statementscontain the disclosures necessary to draw attention to the possibility that itsfinancial[r]

various applications such as firm valuation.This paper should be the starting point for the next research in the future. Itis also useful as a reading material for teaching this topic.6. Effects, transfer alternatives of reserach results and applicabilityThis paper is to[r]