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Factors affecting the accounting information quality in commercial enterprises in Hochiminh City

Hiep Huynh Xuan, Phuong Nguyen Dong, Cong Nguyen Chi, Cung Dinh Thanh

Annals of Computer Science and Information Systems

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2021

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Vol. 28

151--155

EN

The accounting information quality has become an urgent need in the whole society and all fields. In particular, the accounting information quality in trading companies is being paid attention to. To achieve this goal, it is necessary to have studies to understand the factors, as well as the extent to which these factors affected the accounting information quality. To conduct the research, the authors have used a combination of qualitative and quantitative research methods. Research results have pointed out that 5 factors affecting the accounting information quality in trading companies in Hochiminh City, which are the Involvement of managers (QT), Tax policy (TU), qualification of accountants (TD), Application of information technology (CN), and Internal control system (KS).

2

The measurement of successful management via a net profit maximization model with ten factors and financial accounting disclosure policy- case of Vinamilk in F&B Industry in Vietnam

Nga Le Thi Viet, Lan Nguyen Thi Ngoc, Yen Ly Lan, Huy Dinh Tran Ngoc, Thuy Do Minh

Management

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2020

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Vol. 24, no. 2

1--19

EN

When a firm has better disclosure policy of financial accounting information it will attract more investment. Many factors affecting accounting information disclosure policy include firm size, leverage, industry characteristics, investor types, etc. And good financial accounting data disclosure will help to reduce risk level of firms. At micro level, cost and net sale factors will affect net profit while at macro levels, risk free rate and exchange rate will impact. According to Nikkei Asian Review, Vinamilk (VNM) is the only brand in F&B industry and the domestic industry leader which ranked 25th among 300 listed companies in the List of ASIA300 Power Performers. It leads the organic trend in milk industry and has made very positive contributions to the overall achievements of economic and social values. Good business management requires us to consider the impacts of multi macro and micro factors on net profit, both internal and external factors, and it contributes to promoting business plan and economic policies for economic growth and stabilizing business operation. By data collection method through statistics, analysis, synthesis, comparison, quantitative analysis to generate qualitative comments and discussion; using econometric method to perform regression equation and evaluate quantitative results, the article analyzed and evaluated the impacts of ten (10) macroeconomic factors such as: stock price, VNIndex, risk free rate, lending rate, cost, sale, inflation, GPD growth, S&P500, exchange rate, etc. on net profit of a leading milk listed company, Vinamilk (VNM) in Vietnam in the 10-year period of 2010-2019, both positive and negative sides. From that regression model and analysis, it will draw leadership features, strengths of this industrial leader. The results of quantitative research, in a ten factor model, show that the decrease in GDP growth and risk free rate, inflation and increase in net sale will have a significant effect and increase VNM net profit, with the highest impact coefficient, the second is decreasing cost. This research finding and recommended policy also can be used as reference in policy for F&B system in many developing countries.

3

Historic cost versus fair value

Man M., Ravas B., Gadau L.

Polish Journal of Management Studies

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2011

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Vol. 4

135-150

EN

The value of accounting registering based upon historic cost is a sure and checkable value, written in a document that certifies a property right upon a certain good, a debt right or a debt. Historic costs' evaluation consists in registering goods in-comings into the company's patrimony at their buying cost, namely their historic cost, with no further modification although the real value changes. Fair value is the foundation of IFRS referential which displays basic principles, largely inspired by US GAAP, although they are not mentioned by them. Fair value evaluation is opposed to the principle of prudence, one of the main principles of French accounting law (also taken over by Romanian accounting standards) owing to which only possible losses are registered while potential profits are ignored. The issues that occur refer to the impact of the evaluation according to the fair value upon the accounting data of the company, namely upon the balance sheet and the results account drawn out on the basis of the fair value registrations. At the same time, the evaluation according to the fair value has determined a new foundation in displaying a company's performance. This issue determines the following question: "Which is closer to the truth and more credible? A result calculated according to the fair value or one which is founded upon historic cost?".

PL

Wartość ewidencji księgowej oparta o koszt historyczny jest z pewnością wartością sprawdzalną, zapisaną w dokumencie, który poświadcza prawo własności do określonych dóbr, prawo do długu i dług. Ocena kosztu historycznego polega na ewidencji dóbr wchodzących w skład dziedzictwa przedsiębiorstwa po kosztach zakupu, mianowicie ich koszt historyczny bez dalszych modyfikacji, mimo że wartość rzeczywista zmienia się. Realna wartość rynkowa jest podstawą odniesienia IFRS, który przedstawia podstawowe zasady, szeroko proponowane przez US GAAP, chociaż nie są przez nich wspominane. Realna wartość rynkowa jest w opozycji do zasady przezorności, jednej z głównych zasad francuskiego prawa księgowego (przejętego także przez rumuńskie standard księgowe), zgodnie z którą tylko możliwe straty są ewidencjonowane podczas gdy potencjalne zyski są ignorowane. Podjęte zagadnienie odnosi się do wpływu oceny zgodnie z realną wartością rynkową na podstawie danych księgowych przedsiębiorstwa, mianowicie na podstawie bilansu i wyników księgowych otrzymanych na podstawie ewidencji realnej wartości rynkowej. Jednoczśnie, ocena na podstawie realnej wartości rynkowej określiła nowe podstawy w prezentacji wydajności przedsiębiorstwa. Zagadnienie warunkuje następujące pytanie: Które jest bliżej prawdy i bardziej wiarygodne? Wynik obliczony zgodnie z realną wartością rynkową czy ten oparty na koszcie historycznym?.

4

A step towards fuzzy accounting.

Kuchta D.

Badania Operacyjne i Decyzje

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2000

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Nr 1

75-84

EN

The paper discusses a fuzzy approach to accounting in the context of pro-forma financial statements. It proposes how to proceed in order to get the pro-forma balance sheet and the loss and profit statement when the accounting data are know only imprecisely and can be presented as fuzzy numbers, and when additionally they depend on each other (like the selling price on the quantity of items sold). Simple examples are used to illustrate the approach.

PL

Analizowano rozmyte podejście do rachunkowości w kontekście prognozowanych sprawozdań finansowych. Zaproponowano sposób uzyskania przewidywanego bilansu oraz rachunku zysków i strat w przypadku, kiedy dane księgowe są znane jedynie w postaci nieprecyzyjnej i mogą być przedstawione w postaci liczb rozmytych, a dodatkowo zależą od siebie wzajemnie (jak np. cena sprzedaży od ilości sprzedanych sztuk). Proponowane podejście zilustrowano prostymi przykładami.