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2 Annals of Computer Science and Information Systems

2 2021

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The impact of CG on the earnings quality of enterprises listed on the stock market in Vietnam

Van Vu Thi Thuy, Hung Dang Ngoc, Thuy Do Thi Thu

Annals of Computer Science and Information Systems

2021

Vol. 28

327--331

The paper examines the influence of corporate governance (CG) on the earnings quality (EQ) of listed companies in Vietnam. We consider the issue of CG integrated from each component of the board and the supervisory board using the GLS regression. The data are collected at energy enterprises listed on the Vietnam stock market in 2010 - 2018, with 2162 observations. The research results have found that the board positively impacts the EQ, while the supervisory board does not affect the earnings quality. Besides the audit quality, the ratio of liabilities positively affects the EQ; in contrast to the percentage of state ownership, the company's size has an opposite effect. In addition, foreign ownership ratio, profitability do not affect the EQ. The empirical research results are a valuable basis to help companies improve the EQ, thereby helping companies consider the elements of the board and supervisory more effectively for each company.

Determinants of banking liquidity in Vietnamese commercial banks

Loan Lai Thi Thanh, Van Vu Thi Thuy, Ha Hoang Thi Viet

Annals of Computer Science and Information Systems

2021

Vol. 28

223--228

This paper measures the liquidity of Vietnamese commercial banks from 2007 to 2017 and tries to detect possible influencing factors. Using a multivariate dynamic panel regression, we examine the effects of two sets of possible determinants: macroeconomic factors, like monetary policy or economic strength, maybe bank characteristic factors, like size or profitability. Analyzing a dataset composed of 20 commercial banks in Viet Nam, we found highly significant impacts of economic indicators and bank-specific factors on banking liquidity. The study points out that increasing the national savings rate and the financial market's liquidity helps improve the liquidity ability of commercial banks in Viet Nam, while the consumer prices index has the opposite effect. Interestingly, both total assets and profitability of commercial banks have a positive impact on LDR.