Empirical evidence
-
Determinants influencing the quality of auditing accounting estimates: empirical evidence of VietNam
This study was conducted to identify and evaluate the impact of determinants on the quality of auditing accounting estimates of auditing firms in Vietnam. Data were collected from questionnaires sent to 217 subjects, including auditors; audit assistants; and audit managers of 27 auditing firms in Hanoi and Ho Chi Minh City.
23p minhnn0302 10-04-2024 13 4 Download
-
Work experience is a key factor in hiring decision of managers. However, empirical evidence that early life experience matters is very limited. This thesis fills in the gap by examining how work experience affects managerial performance and managerial style in mutual funds. Using a sample of Chinese fund managers, we find performances and styles vary across managers of different career backgrounds. Notably, managers of research and especially government backgrounds show higher risk adjusted returns while taking on less systematic risk.
161p runthenight04 02-02-2023 5 2 Download
-
This study extends the limited finance literature on return and volatility spillover effects in China and emerging markets. It investigates the market interdependence and volatility transmissions between the Chinese stock market and other financial markets, including both domestic and international markets. The significance of this study arises from the importance of China due to its large economic scale and financial influence. To understand the behaviour of the Chinese stock market, this research has four different perspectives.
296p runthenight04 02-02-2023 6 2 Download
-
This thesis examines the capital structure choice of Australian firms with an emphasis on the impact of market timing and liquidity considering 1438 available firms for the period, 1997 to 2005. The relationship between capital structure and its determinants is the main focus of this thesis, with four empirical analyses. These analyses are all conducted within the Baker and Wurgler (2002) and Hovakimian (2006) models with both pooled ordinary least squares (OLS) and fixed effect panel analysis.
211p runthenight04 02-02-2023 8 2 Download
-
Initial public offerings (IPOs) underpricing is a widely researched area in finance literature. Yet, empirical evidence demonstrating and theoretical models explaining differences in underpricing across countries have remained an enigma in academia for a long time. This thesis consists of three independently interconnected essays that explain differences in underpricing observed across the Group of Twenty (G20) IPO markets.
365p runthenight04 02-02-2023 7 2 Download
-
The rationale for this study is that the social enterprise sector provides an important locale in which to situate research that aims to identify the impact of ICTs on development. Recognising the complex dynamics and range of actors involved in this diverse and emerging area of development practice, this study chooses to focus on the social enterprise sector. It is specifically concerned with mapping the external influences, use and impact of ICT on social enterprises in Cambodia.
228p runthenight04 02-02-2023 4 1 Download
-
This study contributes to the existing literature in several ways. First of all, this is the first study to explore the changes in disclosure practices driven by IFRS adoption in terms of HCE. Although some prior literature anticipates these changes, so far no study has provide the empirical evidence.
210p runthenight04 02-02-2023 9 2 Download
-
This thesis contributes to three distinct areas. Firstly, it explores whether risk management has become the fifth arm of working capital. Secondly, it tests if the determinants of working capital affect the profitability of an organisation. Finally, it investigates the influence of working capital on corporate ratings. There is a significant contribution to the finance literature in these three different areas. In addition, there are methodological advances in this area.
218p runthenight04 02-02-2023 5 2 Download
-
This thesis comprises eight chapters. Chapter 1 provides the standard introduction found in most theses and evident in the foregoing. Then a secondary study in Chapter 2 serves to discuss the background to licensing advisers in Australia, Chapter 3 will develop the conceptualised theoretical framework for examining the legitimacy of the current AFSL-AR licensing model. Details of the empirical survey and method of quantitative and qualitative analyses closes Chapter 4. Chapter 5 explains the scope, difficulties encountered and results of the study.
513p runthenight04 02-02-2023 11 2 Download
-
This thesis contributes to the existing literature in the following ways: First, presenting a systematic study with empirical evidence on the functioning and quality of corporate governance and its impact under the contractual form of FMC. Second, this research represents a step forward from the extant studies focusing on how board characteristics and composition in fund companies by investigating a wider range of relevant governance mechanisms that affect board effectiveness which other studies have not attempted.
203p runthenight04 02-02-2023 10 4 Download
-
The increasingly important role played by family firms in China’s fledging capital market calls for a better understanding of how it works and is governed. This study aims to explore how corporate governance issues in family firms are tackled from the perspective of investor protection. The thesis addresses the question by first presenting theoretical models showing the relations among investor protection, family governance, and agency costs in family firms.
229p runthenight04 02-02-2023 9 4 Download
-
This research investigated the report choices used for corporate social responsibility (CSR) disclosure and the determinants of CSR disclosure of firms listed on the Stock Exchange of Thailand (SET). Since 2014, firms listed on the SET have been required to disclose CSR in either an annual registration statement or a separate report called a sustainability report. It was, therefore, noteworthy to examine the choices these firms chose in the first year of disclosure.
7p guernsey 28-12-2021 16 0 Download
-
Diversification is usually seen as a strategy to improve bank risk and performance until the recent financial chaos, which has raised many concerns about this claim. Despite the growing number of empirical studies on the relationship between diversification strategy and banks' profitability, researchers have not yet been able to find a general agreement. One of the reasons is that the results for each country are different from the others. The well-founded evidence is mixed between countries and regions.
189p caphesuadathemmatong 18-11-2021 22 3 Download
-
The main objectives of this dissertation are: To review the literature on innovation and the determinants of innovation especially knowledge sources for innovation at firm level; to analyze the current situation of innovation of manufacturing firms in Vietnam; to identify the knowledge sources that manufacturing firms in Vietnam use for innovating and test the relationship between those knowledge sources and innovation outcome; to propose several solutions for manufacturing firms as well as policy makers in order to foster innovation in Vietnam based on empirical evidence.
138p beloveinhouse07 12-09-2021 12 1 Download
-
This study is conducted with the aim of investigating the relationship between financial development and REM in Vietnam. This is expected to be significant empirical evidence to suggest implications in the aim of stimulating financial development as well as the REM of Vietnam.
23p kethamoi12 15-05-2021 15 1 Download
-
This research aims to study the disclosure of accounting information and factors affecting the disclosure process, as well as the impact disclosure has on listed companies' competitive advantages. Based on the results, the author would suggest several recommendations to improve the level of disclosure of information in order to boost competitive advantages.
27p kethamoi12 15-05-2021 18 4 Download
-
This study was conducted to contribute empirical evidence of the impact of Michael Porter’s business strategy on performance in Vietnamese listed firms. Based on data from 620 firms on the Vietnamese stock exchange from 2010 to 2019, we use a quantitative research method to demonstrate the positive association between performance and differentiation strategy.
11p larachdumlanat129 14-01-2021 27 3 Download
-
The literal meaning of Hysteresis is to be lagged behind. In soil system, it is evident that the two soil moisture characteristic curves do not follow the exact same reversible path. As a result a hysteretic behaviour is experienced. Several causes may be attributed like non uniformity of pores, contact angle difference, entrapped air in pore space and the swelling and shrinking property of soil. To predict the hysteretic behaviour, several models defining the character were also suggested like Conceptual models and Empirical models.
6p gaocaolon9 22-12-2020 12 2 Download
-
The study of the relationship between integration, energy consumption and economic growth is not only scientifically meaningful, but it also provides additional empirical evidence to help developing countries (including Viet Nam) identify Density and a tendency to contribute to each element of integration and energy consumption into the gross domestic product. Thus, the planning of integration strategies and energy security to suit the point, scale, and economic growth of the nation itself.
27p trinhthamhodang8 20-10-2020 32 2 Download
-
This study contributes to the literature about asset-pricing models and their performances in different economic contexts. Moreover, the findings also offer insights into the use of the CAPM and TFM in developing countries in general and Vietnam, in particular.
13p tamynhan6 14-09-2020 18 2 Download