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Disclosure of operational performance in DSE listed companies : do firm and industry characteristics matter? : a balanced score card approach

Ngole, Shaban; Mabonesho, Ernest - In: Cogent business & management 10 (2023) 2, pp. 1-19

The purpose of this study is twofold: first, to examine the disclosure level of operational performance and second; to …, the study uses disclosure index to determine the disclosure level of operational performance and presents the results … using tables. The research reveals that there is high disclosure level of operational performance information at DSE. The …

Persistent link: https://www.econbiz.de/10014503313

Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies

Eneh, Sylvia; Emengini, Emeka; Nnam, Imaobong; Nwekwo, Ngozi - In: Cogent business & management 8 (2021) 1, pp. 1-21

Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible assets (IAs). This however, distorts the oversight function of the directors of companies from producing full and accurate financial information in the annual reports for various...

Persistent link: https://www.econbiz.de/10012628888

Factors affecting the application of balanced scorecard to enhance operational efficiency of listed companies : the case of Vietnam

Ta Thu Trang; Doan Thanh Nga; Hoai Nam Tran; Dam Tuan Anh; … - In: Cogent business & management 9 (2022) 1, pp. 1-24

The study focuses on the factors affecting the application of Balanced Scorecard (BSC) in Vietnamese listed companies, through which they can improve the ability to apply BSC in their businesses. The factors included in the study consist of organizational size, organizational culture, manager's...

Persistent link: https://www.econbiz.de/10014444252

Ownership structure and earnings management : empirical evidence from Vietnam

Huu Anh Nguyen; Quynh Lien Le; Vu Thi Kim Anh - In: Cogent business & management 8 (2021) 1, pp. 1-21

size; Cash flow are positively related, while financial performance, company size and financial leverage negatively affect …

Persistent link: https://www.econbiz.de/10012659681

The irrelevance of R&D intensity in the ESG disclosure? : insights from top 10 listed companies on global Islamic indices

Ramadhan, Muhammad Afi; Mulyany, Ratna; Mutia, Evi - In: Cogent business & management 10 (2023) 1, pp. 1-15

agency theory, it is argued that the board characteristics are important in predicting overall board performance in carrying …

Persistent link: https://www.econbiz.de/10014471264

The effect of corporate governance elements on corporate social responsibility reporting of listed companies in Vietnam

Thành Hưng Nguyễn; Quynh Trang Nguyen; Duc Minh Nguyen - In: Cogent business & management 10 (2023) 1, pp. 1-21

This paper examines the impact of various corporate governance characteristics on the disclosure of corporate social responsibility (CSR) information in the context of developing markets during the COVID-19 pandemic. We used data from the annual reports of the top 100 companies listed on the Ho...

Persistent link: https://www.econbiz.de/10014460833

Earnings management and accounting performance of new firms listings : evidence from the Vietnamese stock market

Anh Huu Nguyen; Duong Chi Thi - In: Cogent business & management 9 (2022) 1, pp. 1-22

performance at the time of the listing event. The analysis is based on a sample of 189 firms listing their securities on the Ho … measured by total discretionary accruals. Additionally, firms exhibit a significant decline in accounting performance (measured … by discretionary current accruals) in the pre-listing year are negatively related to poor accounting performance for two …

Persistent link: https://www.econbiz.de/10014429045

Impact of characteristics of the board of directors on the truthfulness of financial statement information of listed firms in Vietnam

Thi Xuan Hong Nguyen; Pham Huyen Thu; Dao Thi Nhung; … - In: Cogent business & management 9 (2022) 1, pp. 1-12

Truthfulness in accounting creates a significant concern for academics, practitioners, regulators, and the press. This study investigates the influence of the Board of Directors (BOD) characteristics on the truthfulness of accounting reports. The research uses quantitative methods to test...

Persistent link: https://www.econbiz.de/10014444227