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    AUTHOR PROFILES

  • Trần Ngọc Thơ (155)
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Browsing by Author Mai Thi Hoang Minh

Jump to: 0-9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
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Showing results 1 to 6 of 6
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  • Journal Article

  • Application of international public sector accounting standards in Vietnam in current conditions

    • Author: Mai Thi Hoang Minh (2014)

  • The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, th...
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  • Journal Article

  • Does corporate tax avoidace explain cash holdings? The case of Vietnam

    • Author: Nguyen Vinh Khuong (2019)

  • Recent tax evasion research has considered tax avoidance as an act of minimizing the amount of taxes to be paid through appropriate methods. This research aims to investigate the impact of corporate tax avoidance on the corporate cash holdings of the firms listed at Vietnam’s stock market. The sample consists of 125 non-financial firms’ data as of 2010-2016, with the total of 875 observations. The investigation utilizes three different tax avoidance measures to examine the robustness of the research results. We used GMM estimator to test our hypotheses. This research ascertains empirical evidence that tax avoidance has a significant positive relationship with cash holdings of listed f...
  • item.jpg
  • Conference Paper

  • Enhancing the application of technology to accounting education at the Vietnamese universities in economic fields

    • Author: Pham Quang Huy (2013)

  • Purpose: There is no doubt that the field of information technology is essential in today’s world and makes many changes to every aspect of society, including the field of education. In Vietnam, a developing country, the application of high-tech has played an important role for social advancement. However, more than five years after Vietnam joined the World Trade Organization as amember of the international board, there is still quite limited utilisation of technology in education. Moreover, the request information technology is still mainly used in the universities of technical education. In addition, according to previous research, there is no Vietnamese study investigating the usag...
  • item.jpg
  • Conference Paper

  • Enhancing transparency in Vietnamse state budget by framework of consistent public auditing process

    • Author: Pham Quang Huy (2013)

  • Together with the activities of business at private companies, the operations of public sector entities are also considered as an important role in the society of any countries in the world. The tasks of these organizations are to assist Government for delivering public goods and service to the people through using the annual budget. At the end of the accounting period, those entities have to prepare and disclose the financial information to the Government for examination, checking and making the suitable decisions in the further years. In Vietnam, numerous financial errors and frauds have been discovered by the working of state auditors for many years. Besides that, from the past to ...
  • item.jpg
  • Conference Paper

  • Introduction the 2015 law on public investments and recommendation to public sector accounting in Vietnam

    • Author: Mai Thi Hoang Minh (2015)

  • The public sector has a key role to play in enhancing the local goods and services. The Government is fully aware of the fact that Vietnam needs a proper public sector as a product of the state’s public policy, which provides high-quality and well-functioning educational, healthcare or social security systems through the effective management and use of public funds. These services should be needed investments onto them for getting the objectives set by the official organizations as well as Vietnam does. Furthermore, Vietnam is in the stage of improving its economy, adopting market economy mechanisms, and integrating into the world economy. So, Vietnam should change investment environm...
  • item.jpg
  • Journal Article

  • State auditing with the investment in public sector: case of Vietnam

    • Author: Mai Thi Hoang Minh (2013)

  • -

Browsing by Author Mai Thi Hoang Minh

Showing results 1 to 6 of 6
  • Sort by:
  • Title
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  • Order:
  • Ascending
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  • Results:
  • 10
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  • item.jpg
  • Journal Article

  • Application of international public sector accounting standards in Vietnam in current conditions

    • Author: Mai Thi Hoang Minh (2014)

  • The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, th...
  • item.jpg
  • Journal Article

  • Does corporate tax avoidace explain cash holdings? The case of Vietnam

    • Author: Nguyen Vinh Khuong (2019)

  • Recent tax evasion research has considered tax avoidance as an act of minimizing the amount of taxes to be paid through appropriate methods. This research aims to investigate the impact of corporate tax avoidance on the corporate cash holdings of the firms listed at Vietnam’s stock market. The sample consists of 125 non-financial firms’ data as of 2010-2016, with the total of 875 observations. The investigation utilizes three different tax avoidance measures to examine the robustness of the research results. We used GMM estimator to test our hypotheses. This research ascertains empirical evidence that tax avoidance has a significant positive relationship with cash holdings of listed f...
  • item.jpg
  • Conference Paper

  • Enhancing the application of technology to accounting education at the Vietnamese universities in economic fields

    • Author: Pham Quang Huy (2013)

  • Purpose: There is no doubt that the field of information technology is essential in today’s world and makes many changes to every aspect of society, including the field of education. In Vietnam, a developing country, the application of high-tech has played an important role for social advancement. However, more than five years after Vietnam joined the World Trade Organization as amember of the international board, there is still quite limited utilisation of technology in education. Moreover, the request information technology is still mainly used in the universities of technical education. In addition, according to previous research, there is no Vietnamese study investigating the usag...
  • item.jpg
  • Conference Paper

  • Enhancing transparency in Vietnamse state budget by framework of consistent public auditing process

    • Author: Pham Quang Huy (2013)

  • Together with the activities of business at private companies, the operations of public sector entities are also considered as an important role in the society of any countries in the world. The tasks of these organizations are to assist Government for delivering public goods and service to the people through using the annual budget. At the end of the accounting period, those entities have to prepare and disclose the financial information to the Government for examination, checking and making the suitable decisions in the further years. In Vietnam, numerous financial errors and frauds have been discovered by the working of state auditors for many years. Besides that, from the past to ...
  • item.jpg
  • Conference Paper

  • Introduction the 2015 law on public investments and recommendation to public sector accounting in Vietnam

    • Author: Mai Thi Hoang Minh (2015)

  • The public sector has a key role to play in enhancing the local goods and services. The Government is fully aware of the fact that Vietnam needs a proper public sector as a product of the state’s public policy, which provides high-quality and well-functioning educational, healthcare or social security systems through the effective management and use of public funds. These services should be needed investments onto them for getting the objectives set by the official organizations as well as Vietnam does. Furthermore, Vietnam is in the stage of improving its economy, adopting market economy mechanisms, and integrating into the world economy. So, Vietnam should change investment environm...
  • item.jpg
  • Journal Article

  • State auditing with the investment in public sector: case of Vietnam

    • Author: Mai Thi Hoang Minh (2013)

  • -

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