Autor: Loi, Tran Van - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam
Autorzy:: Hong, Nguyen Thi Phuong
Loi, Tran Van
Powiązania:: https://bibliotekanauki.pl/articles/1818335.pdf
Data publikacji:: 2020
Wydawca:: Uniwersytet Zielonogórski. Wydział Ekonomii i Zarządzania
Tematy:: listed company
earnings management
related parties trading
modified Jones model
spółki giełdowe
zarządzanie zyskami
partner handlowy
model Jonesa
Opis:: This study considers the impact of related parties’ trading (RPTs) on the listed company’s earnings management level (EM) in Vietnam’s securities market, of which EM is measured according to the modified Jones model by Dechow and Associates (1995). Through using 5 more control variables as public. How auditing firm, firm size, financial leverage, revenue growth and operating cash flow affect EM, The research results show that RPTs impact the same dimension on EM level. The study provides empirical evidence of the impact of RPTs on the EM level of companies listed on Vietnam’s securities market. Among its results to science is that it indicated with evidence, the higher the RPTs are, the greater its EM level becomes. We also identify practical contributions and limitations shown in the conclusion section.
Źródło:: Management; 2020, 24, 2; 181-208
1429-9321
2299-193X
Pojawia się w:: Management
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Static behaviour of functionally graded plates resting on elastic foundations using neutral surface concept
Autorzy:: Van-Loi, Nguyen
Minh-Tu, Tran
Van-Long, Nguyen
Quang-Huy, Le
Powiązania:: https://bibliotekanauki.pl/articles/1845053.pdf
Data publikacji:: 2021
Wydawca:: Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:: static analysis
functionally graded plate
Winkler-Pasternak foundation
physical neutral surface
four-variable refined theory
analiza statyczna
podłoże typu Winkler-Pasternak
fizycznie neutralna powierzchnia
Opis:: In this study, static behaviors of functionally graded plates resting on Winkler-Pasternak elastic foundation using the four-variable refined theory and the physical neutral surface concept is reported. The four-variable refined theory assumes that the transverse shear strain has a parabolic distribution across the plate’s thickness, thus, there is no need to use the shear correction factor. The material properties of the plate vary continuously and smoothly according to the thickness direction by a power-law distribution. The geometrical middle surface of the functionally graded plate selected in computations is very popular in the existing literature. By contrast, in this study, the physical neutral surface of the plate is used. Based on the four-variable refined plate theory and the principle of virtual work, the governing equations of the plate are derived. Next, an analytical solution for the functionally graded plate resting on the Winkler-Pasternak elastic foundation is solved using the Navier’s procedure. In numerical investigations, a comparison of the static behaviors of the functionally graded plate between several models of displacement field using the physical neutral surface is given, and parametric studies are also presented.
Źródło:: Archive of Mechanical Engineering; 2021, LVIII, 1; 5-22
0004-0738
Pojawia się w:: Archive of Mechanical Engineering
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 3.

Tytuł:: Enhancing emotional engagement through relational contracts, management receptiveness, and employee commitment as a stimulus for job satisfaction and job performance in the public sector
Autorzy:: Nguyen, Phuong V.
Nguyen, Loi Tan
Doan, Khanh Ngoc Van
Tran, Hoa Quynh
Powiązania:: https://bibliotekanauki.pl/articles/22444351.pdf
Data publikacji:: 2021
Wydawca:: Instytut Badań Gospodarczych
Tematy:: emotional engagement
job satisfaction and performance
relational contract
management receptiveness
employee communication
PLS-SEM
public sector
Opis:: Research background: In the private sector and on social media, corporate emotional interaction has lately become a hot topic. In the background of the public sector, however, it has scarcely been discussed and very little is known about its determinants and implications. Purpose of the article: This research investigates the role of organizational emotional engagement through relational contracts, senior management receptivity, and upward communication of employees in the public sector in stimulating work satisfaction and job efficiency. Methods: This research was based on data collected between April 1, 2020, and May 31, 2020, from 335 state employees from various governmental organizations in Ho Chi Minh City (HCMC), Vietnam. To evaluate the hypothesized model, partial least squares-structural equation modeling was used. Findings & value added: Our results illustrate that relational contracts have a powerful effect on emotional engagement. Positive relationships were confirmed between employee engagement and the voice of employees and between employee engagement and job performance. Moreover, the findings also support the role of senior management receptiveness in stimulating organizational emotional engagement. This study addresses questions about absence of academic studies on organizational emotional engagement in the public sector. The results highlight the important role of emotional engagement in stimulating job satisfaction and job performance through relational contracts, senior management receptiveness, and upward employee communication.
Źródło:: Equilibrium. Quarterly Journal of Economics and Economic Policy; 2021, 16, 1; 203-224
1689-765X
2353-3293
Pojawia się w:: Equilibrium. Quarterly Journal of Economics and Economic Policy
Dostawca treści:: Biblioteka Nauki

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