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Sustainable Earnings and Its Forecast: The Case of Vietnam
DO, Nhung Hong,PHAM, Nha Van Tue,TRAN, Dung Manh,LE, Thuy Thu Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.3
The study aims to provide better understanding of sustainable earnings by a comprehensive analysis of earnings persistence of business firms in Vietnam as an example of developing economies in South-East Asia. Dataset of 1,278 publicly listed firms (excluding banking and financial services firms) on Vietnam Stock Exchange for the period from 2008 to 2017 was collected. By applying fixed effect regression model, the empirical results provided the basis to measure the persistence index (Pers index) and find low level of their earnings persistence. The literature of earnings quality analysis in developed countries suggests earnings persistence as a noteworthy determinant of future earnings forecast and stock valuation. However, research of sustainable earnings in developing countries is still highly underdeveloped. For Vietnamese listed firms, the average Pers index was estimated for the period from 2008 to 2010, indicating low level of earnings persistence. We also incorporated earnings persistence level into future earnings forecast by running the quintile regression model divided the data into four equal levels and conducted each section independently to see the difference in each percentile, thence assessed the factors' influence on the specific model. The findings provide important information on the expected returns of firms, especially helping investors make sound decisions.
Perception of Organizational Support to Lecturers' Research Motivation: The Case of Vietnam
NGUYEN, Thanh Do,BUI, Thi Hong Viet,NGUYEN, Thi Le Thuy,TRAN, Manh Dung,TRAN, Thi Kim Nhung Korea Distribution Science Association 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.2
The aim of this study is to test the direct relationship and the indirect relationship of the perceived organizational support to lecturers' research motivation through "expectation" factor (belief in ability). The subject of the study is lecturers who are teaching and researching in the fields of economic, management and business administration at universities in Vietnam. The questionnaires were directly sent to lecturers at scientific conferences, sent out via e-mail and Facebook, the questionnaires were designed on google docs and directly sent to the lecturers. The detailed sample includes 475 respondents. The results of a quantitative analysis with a research sample of 475 lecturers in economics universities in Vietnam show that it is impossible to separate between lecturers' research ability and motivation. Lecturers with increased expectation (in terms of capability) also have increased research motivation, and vice versa. At the same time, the research also affirms the role of perceived organizational support, which not only has a direct positive impact on research motivation, but also increases expectation, thus, indirectly influence research motivation. This suggests that the solution for managers who want to improve research motivation by having measures to increase the expectation for the lecturers through various forms of organizational support.
New Dibenzocyclooctadiene Lignan from Kadsura induta and Their Cytotoxic Activities
Pham, Thi Hong Minh,Do, Tien Lam,Nguyen, Quyet Tien,Nguyen, Ngoc Tuan,Vu, Phuong Nhung,Nong, Van Hai,Phan, Van Kiem,Nguyen, Xuan Nhiem,Chau, Van Minh,Park, SeonJu,Kim, Seung Hyun Korean Chemical Society 2014 Bulletin of the Korean Chemical Society Vol.35 No.6
Profitability and the Distance to Default: Evidence from Vietnam Securities Market
Van Thuy Thi VU,Nhung Hong DO,Hung Ngoc DANG,Tram Ngoc NGUYEN 한국유통과학회 2019 The Journal of Asian Finance, Economics and Busine Vol.6 No.4
The paper examines the influence of profitability on distance to default (DD) in Vietnam securities market. The investigated sampl e consists of 211 companies listed on HOSE during 18 years from 2010 to 2017. We apply KMV model to calculate distance to d efault and use both macroeconomics factors and firm specific factors as independent variables. Using General Least Squared (GL S) method, we find evidence to confirm the positive relationship between profitability and distance to default. This result showed t hat, although profitability did not directly reflect the cash flow generated, a good profitable enterprise would be an important facto r to help facilitate and generate cash flow and at the same time debt was guaranteed when it was due. Besides, the test results rev ealed that the financial structure and sales on assets have the inverse effect on the distance to default at the significance level o f 5%. The results also revealed that a group of macro factors had an influence on the distance to default of businesses, including spre ad, GDP and trade balance (via exchange rates). Gross domestic income had certain impacts on the distance to default of businesse s. This was also a basic indicator measuring the national economic cycle.
Critical Factors Affecting Employers' Satisfaction with Accounting Graduates in Hanoi
NGUYEN, Hoan,NGUYEN, Lien Thi Bich,NGUYEN, Hong Nhung,LE, Thanh Ha,DO, Duc Tai Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.8
In recent years, many firms have built a good recruitment policy, focusing on the requirements set for candidates to meet the employers' satisfaction; they often have certain requirements for each accounting job's position. The study aims to identify and measure factors affecting the employers' satisfaction with accounting graduates in Hanoi, the important locus of firms' labor force. We conducted a questionnaire consisting of 16 observation variables with a 5-point Likert scale. Independent variables were measured from 1 "without effect" to 5 "strongly". Based on the literature review and results of interviews, a total of 150 questionnaires were sent to participants; 135 of them met the standards and were subject to be analyzed. The results of Cronbach's alpha, Exploratory Factor Analysis (EFA) and Multiple Regression Analysis (MRA) identify three main determinants influencing the employers' satisfaction with accounting graduates in Hanoi, including students' experience before graduating (SEG), reputation of universities (RU), and university's recruitment support policy (RSP). Based on the findings, some recommendations have been proposed to help universities design training programs for creating better satisfactions for employers in the future. On this basis, the authors propose a number of recommendations to improve the employers' satisfaction with accounting graduates in Hanoi.