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Factor affecting the implementation of responsibility accounting on firm performance : empirical analysis of listed textile firms

Tung Van Tran; Phat Cuong Ly; Ngo Ngoc Nguyen Thao; … - In: Cogent business & management 9 (2022) 1, pp. 1-32

focused on the impact of responsibility accounting system on the performance of textile enterprises. The aim of this paper is … to identify factors affecting the implementation of responsibility accounting and its effect on the performance of … performance of listed firms. In addition, the implementation of responsibility accounting has the greatest effect on the …

Persistent link: https://www.econbiz.de/10014420443

The determinants of bank’s stability : a system GMM panel analysis

Thuy Tu Pham; Le Kieu Oanh Dao; Nguyen Van Chien - In: Cogent business & management 8 (2021) 1, pp. 1-18

This study was conducted to investigate the determinants of bank’s stability in an emerging country. Data were collected from the commercial banks listed on Vietnam’s Stock Exchanges over the years from 2010 to 2018. Further, the generalized method of moments (GMM) regression technique to...

Persistent link: https://www.econbiz.de/10012628395