scholarly journals Impact of factors on fair value accounting: empirical study in Vietnam

2020 ◽  
Vol 17 (3) ◽  
pp. 10-26
Author(s):  
Bui Thi Ngoc
Keyword(s):  
Quantitative Research ◽  
Positive Impact ◽  
Accounting Standards ◽  
Binary Logistic Regression ◽  
Fair Value ◽  
Analytical Framework ◽  
Fair Value Accounting ◽  
Quantitative Research Methods ◽  
Factors Affecting ◽  
The Impact

Due to the ongoing process of globalization, enterprises need to provide financial statements in accordance with international practices, in which information about assets and liabilities should be presented at fair values rather than at original prices. Fair value is supported by the International Accounting Standards Board and the Financial Accounting Standards Board. The purpose of this study is to evaluate the adoption of fair value accounting in Vietnam and the impact of factors on the adoption of fair value. The paper used the analytical framework of previous studies to identify factors affecting the adoption of fair value. Additionally, this study applied quantitative research methods and collected data by sending questionnaires to 127 accountants and directors of listed companies. Particularly, binary logistic regression was conducted to investigate the extent of the impact of each factor on the adoption of fair value. The results have shown that human resources have the strongest and positive impact on the adoption of fair value, and this is followed by the benefits of fair value. Difficulties and markets negatively affect the use of fair value. Furthermore, the control variables that affect the use of fair value are sector, size and length of operation with different levels of impact. The accuracy rate of the overall predictive model is 85.8%. The findings provide guidance of the application of fair value accounting in companies and give recommendations to policy makers in establishing a legal accounting framework in Vietnam.

scholarly journals Factors affecting financial management: Case study of educational manager training and fostering public institutions

2021 ◽  
pp. 1861-1870
Author(s):  
Thang Quyet Nguyen ◽  
Ha Thanh Viet ◽  
Le Thi Thanh Loan
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Reporting System ◽  
Positive Impact ◽  
Specific Model ◽  
Ho Chi Minh City ◽  
Quantitative Research Methods ◽  
Factors Affecting

The research focuses deeply on and evaluates the factors affecting financial management of educational managers training and fostering institutions in Ho Chi Minh City, Vietnam. This is a very specific model for countries in transition economies as in Vietnam, a country is in the process of comprehensive renovation, restructuring public service delivery institutions, increasing the assignment of self-responsibility to institutions, reducing financial pressure on the State budget. Using qualitative and quantitative research methods together with techniques, i.e., testing reliability scales with Cronbach's alpha coefficients, exploratory factor analysis EFA, CFA and linear model SEM, the study investigated 500 samples in 07 educational institutions in Ho Chi Minh City, Vietnam. The findings revealed six (06) factors, which are internal control system, technology infrastructure, top managers’ commitment, cash management and budget system, organizational responsibility, affected the financial reporting system, and meanwhile, the financial reporting system has a positive impact on the financial management. Based on this result, the study has proposed implications for improving financial management in educational managers training and fostering institutions in Ho Chi Minh City, Vietnam.

scholarly journals Persepsi pasien gangguan jiwa tentang aspek positif dan negatif dari tindakan restrain fisik pada pasien rawat inap

2019 ◽  
Vol 13 (3) ◽  
pp. 194-200
Author(s):  
Iskandar Iskandar ◽  
Winda Restu Anggraini ◽  
Budi Rahman
Keyword(s):  
Quantitative Research ◽  
Negative Impact ◽  
Positive Impact ◽  
Physical Restraint ◽  
Psychological Impact ◽  
Impact Category ◽  
Psychiatric Inpatients ◽  
Quantitative Research Methods ◽  
Physical Impact ◽  
The Impact

Psychiatric inpatients' perceptions of positive and negative aspects of physical restraintBackground: Restrain carried out on mental hospital clients also has a negative impact, besides restrain also has a positive impact that clients are calmer, reduce risk hurt himself. Restrain the client can cause physical impacts on the client, edema, lesions, the risk of injury, incontinence, the appearance of the client is less neat, and often the basic human needs of the client are not met. In addition, clients also feel the psychological effects of anxiety, anger, fear and even physical and psychological trauma.Purpose: To identify Psychiatric inpatients' perceptions of positive and negative aspects of physical restraint at Atma Husada Mahakam Hospital of Province East Kalimantan.Methods: This study uses quantitative research methods with designs descriptive, the sample of the study was 46 respondents and the data collection in the form of a questionnaire lately was about the physical impact and psychological impact.Results: The results of the study the majority of respondents 37 people (72.5%) experienced physical impact in the category of positive impact. While the study of the majority of respondents 28 people (60.9%) experienced a psychological impact on the positive impact category.Conclusion: Physical impact on restrain action is more dominant in the impact category, while the psychological impact on restrain action is more dominant in the positive impact category. It is recommended that nursing service agencies, can foster nurses' confidence to improve management of restrain measures.Keywords: Psychiatric inpatients; Perceptions; Physical restraint; Violent behaviorPendahuluan: Restrain yang dilakukan pada klien di rumah sakit jiwa ternyata juga menimbulkan dampak negatif, selain itu restrain juga memiliki dampak positif yaitu klien jadi lebih cepat tenang, mengurangi risiko mencederai diriya sendiri. Restrain pada klien bisa menyebabkan dampak fisik bagi klien yaitu oedema, lesi, resiko terjadi cedera, inkontensia, penampilan klien kurang rapi, dan sering kali kebutuhan dasar manusia pada klien tidak terpenuhi. Selain itu klien juga merasakan dampak psikologis yaitu cemas, marah, takut bahkan trauma baik fisik maupun psikologis.Tujuan: Mengidentifikasi gambaran dampak tindakan restrain pada klien dengan gangguan jiwa di RSJD Atma Husada Mahakam Propinsi Kalimantan Timur.Metode: Penelitian ini menggunakan metode penelitian kuantitatif dengan desain deskriptif , sampel penelitian sebanyak 46 orang responden dan alat pengumpulan data berupa kuesioner berisi tentang dampak fisik dan dampak psikologis.Hasil: Hasil penelitian mayoritas responden 37 orang (72.5%) mengalami dampak fisik pada kategori dampak positif. Sedangkan penelitian mayoritas responden 28 orang (60.9%) mengalami dampak psikologis pada kategori dampak positif.Simpulan : Dampak fisik pada tindakan restrain lebih dominan pada kategori dampak, sedangkan dampak psikologis pada tindakan restrain lebih dominan pada kategori dampak positif. Disarankan agar instansi pelayanan keperawatan, dapat menumbuhkan rasa percaya diri perawat untuk meningkatkan penatalaksanaan tindakan restrain. untuk meningkatkan pengetahuan dan dalam menjalankan penatalaksanaan tindakan restrain. 

Regime change in the accounting for goodwill

2017 ◽  
Vol 25 (1) ◽  
pp. 43-69 ◽  
Author(s):  
Md Khokan Bepari ◽  
Abu Taher Mollik
Keyword(s):  
Information Content ◽  
Regime Change ◽  
Accounting Standards ◽  
Fair Value ◽  
Fair Value Accounting ◽  
Content Type ◽  
Goodwill Impairment ◽  
Accounting Measurement ◽  
Business Combination ◽  
The Impact

Purpose This study aims to examine the impact of the recent regime change in accounting for goodwill, from the systematic periodic amortisation to the impairment testing, on the frequency and the extent of goodwill write-offs in the context of Australia. It also examines the impact of the change from the amortisation approach to the impairment approach on the value relevance of older goodwill. Design/methodology/approach The authors approach the first research question by comparing the actual amount of goodwill impairment charge by the sample firms with the minimum “as if” amortisation charge that would have been required under the amortisation regime. The authors approach the second question using a modified Ohlson model (1995), similar to Bugeja and Gallery (2006). The sample consists of 911 firm-year observations with the number of observations in the particular year being 238, 242, 220 and 211 in 2009, 2008, 2007 and 2006, respectively. Findings The findings suggest that the adoption of the impairment approach has decreased the frequency and the amount of goodwill write-off. The goodwill impairment amount is substantially less than the “as if” amortisation amount that would have been required under the amortisation regime. The results also suggest that older goodwill is now value-relevant, whereas goodwill purchased during the current year is not value-relevant. One reason for this may be that AASB 3: Business Combination allows for the provisional allocation of the purchase price to goodwill to be allocated to other identifiable intangible assets latter on. Hence, during the year of business combination, investors do not form a firm view of the amount of goodwill arising out of the business combination. Research limitations/implications This study uses data for the first four years since the inception of the impairment approach. Practical implications The findings of this study have important implications for the fair value accounting debate. The discretions allowed the managers under the impairment approach to improve the information content of goodwill. The relatively low levels of goodwill impairment even during the 2008-2009 global financial crisis contradict to the apprehensions found in the literature that managers will use the goodwill write-off as a tool for downward earnings management. The findings also imply that if managers are allowed with adequate flexibility through accounting standards rather than stipulating some systematic and mechanistic rules, the information value of the accounting measurement may improve. Social implications The findings feed into the debate of “rule-based” versus “principle-based” accounting standards and favours the “principle-based” accounting standards. The findings also contribute to the accounting measurement literature by concluding that if allowed with discretionary choices, managers may not always opt for the conservative accounting measurements (such as, recording goodwill write-offs). Originality/value Adopting an alternative approach, this study shows that the fair value accounting for goodwill has resulted in an optimistic approach to goodwill write-offs. It has also improved the information content of reported goodwill. This is the first known study addressing the research questions in consideration after the adoption of the goodwill impairment approach.

scholarly journals Determinants Fraudulent Financial Statements Using the S.C.O.R.E Model on Infrastructure Sector Companies in Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 113-121
Author(s):  
Edy Anan
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Financial Statements ◽  
Infrastructure Projects ◽  
Quantitative Research Methods ◽  
Factors Affecting ◽  
Purposeful Sampling ◽  
Fraudulent Financial Statements ◽  
Analysis Models ◽  
The Impact

The infrastructure sector is the top priority of the Indonesian government's development from 2014 to 2019. Indonesia Corruption Watch (ICW) data shows that the number of corruption cases in infrastructure projects has increased during 2015-2018. The value of losses in corruption cases in infrastructure projects is estimated at 1.1 trillion rupiah. The results of various studies on the factors affecting fraudulent financial statements show inconsistent results. This research aims to determine the impact of the stimulus, ability, opportunity, rationalization, and self on companies' fraudulent financial statements in the infrastructure industry listed on the Indonesian Stock Exchange (IDX). This study uses quantitative research methods. Sampling techniques use purposeful sampling, that is, hypothesis testing using logistic regression analysis models. The results showed that the stimulus measures had a positive and significant impact on fraudulent financial statements. Competence, opportunity, and rationalization have a positive and insignificant impact on fraudulent financial statements. The impact of self on fraudulent financial statements is negligible. The research supports the agency theory that management can commit fraudulent financial statements and achieve the Company's financial goals.

scholarly journals Factors Affecting Spontaneous Buying Behavior of Consumers at Bach Hoa Xanh System in Ho Chi Minh City

2021 ◽  
Vol 11 (4) ◽  
pp. 2870-2884
Author(s):  
Hang Le Cam Phuong ◽  
Vo Anh Tung
Keyword(s):  
Factor Analysis ◽  
Quantitative Research ◽  
Regression Coefficient ◽  
Business Strategies ◽  
Ho Chi Minh City ◽  
Purchasing Behavior ◽  
Quantitative Research Methods ◽  
Factors Affecting ◽  
Two Factors ◽  
The Impact

The study is carried out to achieve the following objectives: Identify the factors affecting the spontaneous purchasing behavior of consumers at stores of the Bach Hoa Xanh system in Ho Chi Minh City. around the original factors: In-store atmosphere, promotions and shopping emotions; Measure the influence of the identified factors; Using qualitative and quantitative research methods, the study surveyed 213 customers who have experienced shopping at stores of the Bach Hoa Xanh chain in Ho Chi Minh City by convenient sampling method. With the support of SPSS software version 22 and Amos version 20, the author carried out the steps of descriptive statistics, exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and linear structural analysis (SEM). Research results have shown two factors that have a direct impact on the spontaneous purchasing behavior of Bach Hoa Xanh consumers in Ho Chi Minh City, including: Promotions (standardized regression coefficient of 0.170) and shopping sentiment (standardized regression coefficient reached 0.478). The dependent variable shopping emotion is affected by 2 independent factors: Atmosphere at the store and promotions. The impact of these two factors is quite strong, reaching 0.627 and 0.336, respectively. Atmosphere factor at the store does not directly affect spontaneous purchasing behavior but indirectly through the mediated variable shopping emotion. All accepted hypotheses reached the 95% confidence level. The author's research will be a source of documents and information for managers of the Bach Hoa Xanh chain in Ho Chi Minh City to adjust business strategies to suit each business period.

scholarly journals Input Factors Determining Audit Quality in Albania

2019 ◽  
Vol 10 (5) ◽  
pp. 99-114
Author(s):  
Elsa Tanushi
Keyword(s):  
Quantitative Research ◽  
Audit Quality ◽  
Positive Impact ◽  
Personal Characteristics ◽  
Research Approach ◽  
Quantitative Research Methods ◽  
Depth Analysis ◽  
The Impact ◽  
The Way

Abstract The purpose of this paper is to provide insights on the way in which the impact of input factors is perceived, as it had been defined by IASSB in 2014 according to the quality of auditing in Albania. In particular, the paper focuses on the point of view of the party involved in the audit market, a statutory auditor, who has the appropriate information and technical knowledge for the proper assessment of the audit quality. The paper examines the way in which the quality of the audit is influenced by Input factors, through an in-depth analysis of these factors, and their influence mode. This research is based on an interpretive research approach using quantitative research methods. The instrument used for this survey is the Questionnaire, it addresses legal auditors that are used as a sample. The study shows that the respondents’ group perceives a positive impact of the input factors on the quality of audit, especially those consisting of Value/Ethics/Attitudes, aspects related to the personal characteristics of legal auditors. In general, the findings of the paper can be considered important for the stakeholders for audit engagements and for academic researchers wishing to develop a deeper understanding of this contribution.

The Impact of Entrepreneurial Behavior on Sales Volume

2017 ◽  
Vol 1 (1) ◽  
pp. 1-6
Author(s):  
Adjeng Tiara Eltari ◽  
Hendrati Dwi Mulyaningsih
Keyword(s):  
Quantitative Research ◽  
Coefficient Of Determination ◽  
Sales Volume ◽  
Entrepreneurial Behavior ◽  
Street Vendors ◽  
Quantitative Research Methods ◽  
Entrepreneurial Behaviour ◽  
Full Calculation ◽  
Almost All ◽  
The Impact

This research was conducted at the Culinary Hawkers that located on Highway Sukapura, Dayeuhkolot, Bandung. This study examines the Entrepreneurial behaviour which resulted in increased sales volumes. Almost all Culinary Hawkers on Highway Sukapura doesn’t yet have the entrepreneurial behavior in accordance with the characteristics - traits mentioned by Suryana, Confident, Own initiative, Have achievement motive, Having leadership, and Dare to take risks with the full calculation. The purpose of this study was to investigate the influence of entrepreneurial behavior to the merchant's sales volume culinary pavement on Highway Sukapura, Dayeuhkolot, Bandung.Researchers used quantitative research methods. The population in this study was 63 Merchants Culinary Street on Highway Sukapura. Samples are 63 street vendors in JalanSukapura. Data were analyzed using simple regression analysis.The results showed that entrepreneurial behavior affect the sales volume of culinary street traders in Highway Sukapura. Based on the calculation coefficient of determination (R2) can be seen the effect of entrepreneurial behavior variables (X) on sales volume (Y) is approximately 94%. While the remaining 6% are influenced by other factors such as competence, performance, and motivation.

scholarly journals Valuation Implications of FAS 159 Reported Gains and Losses From Fair Value Accounting for Liabilities

2021 ◽  
pp. 0148558X2110178
Author(s):  
Sung Gon Chung ◽  
Cheol Lee ◽  
Gerald J. Lobo ◽  
Kevin Ow Yong
Keyword(s):  
Stock Returns ◽  
Accounting Standards ◽  
Institutional Ownership ◽  
Fair Value ◽  
Negative Association ◽  
Financial Accounting ◽  
Fair Value Accounting ◽  
Economic Implications ◽  
Current Period ◽  
Gains And Losses

This study examines the economic implications of fair value liability gains and losses arising from the adoption of Statement of Financial Accounting Standards No. 159 (hereafter, FAS 159). We find a positive correspondence between a firm’s FAS 159 fair value liability gains and losses and current period stock returns, consistent with the notion that these gains and losses are priced by equity investors. However, further analysis indicates that fair value gains and losses from liabilities have a statistically significant negative association with future returns, suggesting that investors misprice this earnings component and subsequently correct the mispricing. We also find that the negative association for fair value gains is stronger for firms with lower levels of institutional ownership.

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