Corporate accounting system

This paper aims to investigate the relationship between corporate investment and foreign ownership, taking into account the indebtedness of firms. Using a sample of 669 Vietnamese quoted firms from 2010 to 2021, the System Generalized Method of Moments (i.e., system-GMM) is employed to investigate the relationship between investment and foreign ownership.

5p vibenya 31-12-2024 7 1   Download

The author identifies two research gaps of this topic, respectively: (1) Understanding and evaluating the current situation of fair value application in the accounting system of securities companies in Vietnam and (2) Find out the factors affecting the application of fair value in the accounting system of securities companies in Vietnam.

27p petsematary 06-06-2021 28 5   Download

Enterprise Resource Planning (ERP) system is one of the most popular forms of IT for businesses at present. Deriving from efforts to rationalize lead times and possession stock costs, the 80’s manufacturing resource planning (MRP II) is developed into ERP system considered as the standard that integrates business processes throughout the organization, which in turn enhances operational efficiency (Akkermans, Bogerd, Yücesan, & Van Wassenhove, 2003; Davenport, 1998). Callaway (1999) states that the ERP system promises to achieve benefits in both tangible (e.g.

270p kequaidan6 15-07-2020 20 2   Download

Doctoral thesis summary: Organizing management accounting information system to strengthen management of construction costs in the enterprises of Song Da corporation

32p bibianh 25-09-2019 55 3   Download

This thesis investigates the tax implications of U.S. companies that employ the practice of corporate inversion. I have selected eleven companies that have utilized this strategy, and have conducted research to determine if corporate inversion results in a tax savings when compared to a matched set of non-inversion companies. For my research, I will compare the tax liabilities of the selected companies both before and after the inversion has occurred.

23p fugu897 03-07-2019 23 1   Download