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Small and Medium-Sized Enterprises (SMEs) play a crucial part in a country’s economic growth and sustainable development. The purpose of this study is to investigate the relationship between innovation and the performance of SMEs. An external environmental factor acts as a moderating variable between the exogenous and endogenous variables. Data were collected from 350 textile SMEs operating in Pakistan using a cross-sectional study design through self-administered questionnaires. Of these, only 335 surveys were valid for further analysis. The structural equational modeling technique was used for analyzing the data and testing the hypotheses that innovation and the external environment affect an SME’s performance. The results indicate a significant association between innovation and SME performance, and the external environment has a moderating impact on innovation and SME performance. This paper offers valuable recommendations to senior managers and owners of SMEs to consider the innovation and external environment as crucial factors when assessing their SME’s performance. This study contributes towards the body of knowledge on this subject and can help practitioners and researchers explore the effects of innovation and the external environment on the performance of SMEs.
Qinghua Fu; Muhammad Safdar Sial; Muhammad Zulqarnain Arshad; Ubaldo Comite; Phung Anh Thu; József Popp. The Inter-Relationship between Innovation Capability and SME Performance: The Moderating Role of the External Environment. Sustainability 2021, 13, 9132 .
AMA StyleQinghua Fu, Muhammad Safdar Sial, Muhammad Zulqarnain Arshad, Ubaldo Comite, Phung Anh Thu, József Popp. The Inter-Relationship between Innovation Capability and SME Performance: The Moderating Role of the External Environment. Sustainability. 2021; 13 (16):9132.
Chicago/Turabian StyleQinghua Fu; Muhammad Safdar Sial; Muhammad Zulqarnain Arshad; Ubaldo Comite; Phung Anh Thu; József Popp. 2021. "The Inter-Relationship between Innovation Capability and SME Performance: The Moderating Role of the External Environment." Sustainability 13, no. 16: 9132.
Our study mainly focuses on the major challenge faced by organizations while controlling the emission of greenhouse gases via the carbon management system (CMS), keeping in view the complexity of climate change, which is considered as one of the major challenges of present times. We narrow our focus to the factors related to the emission of carbon within this system. We assess the quality of the CMS using the guidelines provided by Tang and Luo (2014), Australian Accounting Review, 24(1), 84–98. The data for this research include the carbon emission–based data of the multinational companies, which disclose their carbon footprint. Based upon the empirical findings, we came to understand that the law of material balances prevails as carbon emission has a negative co-relationship between the carbon emissions and CMS, meanwhile the effects are not eminent. The adverse impact of such emissions has become obvious within 2 years. The quality of the CMS is determined by Target, Project, GHG (greenhouse gases) accounting, and disclosure. Our study has important policy implications for researchers, policymakers, and accounting companies because the role of the CMS is becoming integral.
Muhammad Safdar Sial; Jacob Cherian; Asma Salman; Ubaldo Comite; Phung Anh Thu; Talles Vianna Brugni. The role of carbon accounting in carbon management system: Empirical evidence from the coastal areas of the world. Journal of Public Affairs 2021, e2705 .
AMA StyleMuhammad Safdar Sial, Jacob Cherian, Asma Salman, Ubaldo Comite, Phung Anh Thu, Talles Vianna Brugni. The role of carbon accounting in carbon management system: Empirical evidence from the coastal areas of the world. Journal of Public Affairs. 2021; ():e2705.
Chicago/Turabian StyleMuhammad Safdar Sial; Jacob Cherian; Asma Salman; Ubaldo Comite; Phung Anh Thu; Talles Vianna Brugni. 2021. "The role of carbon accounting in carbon management system: Empirical evidence from the coastal areas of the world." Journal of Public Affairs , no. : e2705.
The main purpose of the current study is to investigate if tourism affects economic growth of China. The data set has been acquired from the Beijing Municipal Bureau of Statistics, and the time span of the data set takes into account a 20-year time period, from 2000 to 2019. To determine the strength of the above-mentioned relationship previous models that have been used for this research are mainly VAR (vector auto-regression) and VECM (vector error correction) models. The VAR and VECM models have been conducted together with the Granger causality test. The internal revenue generated from tourism-related activities is taken as being the main indicator for the tourism industry, while economic growth is determined by GDP (gross domestic product). We support the above-mentioned notion, as we found that a strong relationship exists between the development of the tourism industry and economic growth. Moreover, our analysis also indicates that this industry has a major impact on long-term economic growth in the region as well. This study thus provides further support to the existing literature on the topic of tourism and the impact that tourism-related activities have upon economic development and growth. The existence and the impact of tourism-related activities upon long-term economic growth were confirmed by the results of the VAR models. At the same time, the unidirectional results of VECM models have confirmed the existence of economic growth in the short term. In our case, the cardinal relationship between the development of the tourism industry and the economic growth in the Beijing region of China have managed to provide strong empirical support to the earlier stated notions and to the literature alike.
Yong Su; Jacob Cherian; Muhammad Sial; Alina Badulescu; Phung Thu; Daniel Badulescu; Sarminah Samad. Does Tourism Affect Economic Growth of China? A Panel Granger Causality Approach. Sustainability 2021, 13, 1349 .
AMA StyleYong Su, Jacob Cherian, Muhammad Sial, Alina Badulescu, Phung Thu, Daniel Badulescu, Sarminah Samad. Does Tourism Affect Economic Growth of China? A Panel Granger Causality Approach. Sustainability. 2021; 13 (3):1349.
Chicago/Turabian StyleYong Su; Jacob Cherian; Muhammad Sial; Alina Badulescu; Phung Thu; Daniel Badulescu; Sarminah Samad. 2021. "Does Tourism Affect Economic Growth of China? A Panel Granger Causality Approach." Sustainability 13, no. 3: 1349.
Water scarcity is rising as a global issue, because the planet earth is facing a global water crisis, which is considered something that can destroy environmental sustainability of our planet. The fact is that humanity’s demand is depleting natural resources faster than nature can replenish itself; if human habits and unsustainable use of water resources do not change, water scarcity will inevitably intensify and become a major cause of conflict among different nations of the world. The water scarcity issue is a crucial issue but unfortunately it has not received due attention in past. Pakistan, which once was a water abundant country, now facing a situation of water scarcity. Pakistan has a poor irrigation system which results 60% loss of its water; Pakistan uses more water for crop production than other countries. Likewise, the country harvests water from rainfall, rivers, snow, and glaciers. The country is facing a serious water crisis that is caused by different factors, such as changing climatic conditions, rising population, poor irrigation system, poor political will, and rapid urbanization. The water crisis of Pakistan is expected to worsen in coming years. This is a drastic situation which calls for emergency measures. With this background, the present study provides a detailed view of the water situation in the country with challenges to water management. The study also suggests some recommendations for policymakers to improve the water crisis situation in the future.
Dianxi Zhang; Muhammad Sial; Naveed Ahmad; José António Filipe; Phung Thu; Malik Zia-Ud-Din; António Caleiro. Water Scarcity and Sustainability in an Emerging Economy: A Management Perspective for Future. Sustainability 2020, 13, 144 .
AMA StyleDianxi Zhang, Muhammad Sial, Naveed Ahmad, José António Filipe, Phung Thu, Malik Zia-Ud-Din, António Caleiro. Water Scarcity and Sustainability in an Emerging Economy: A Management Perspective for Future. Sustainability. 2020; 13 (1):144.
Chicago/Turabian StyleDianxi Zhang; Muhammad Sial; Naveed Ahmad; José António Filipe; Phung Thu; Malik Zia-Ud-Din; António Caleiro. 2020. "Water Scarcity and Sustainability in an Emerging Economy: A Management Perspective for Future." Sustainability 13, no. 1: 144.
The present research is conducted on the Chinese corporate sector and raises the basic questions associated with the adoption and implementation of corporate disclosure practices such as SDGs. The sample for this research consisted of 100 Chinese companies, which are listed in the Shanghai Stock Exchange from 2016 to 2018. For this purpose, content analysis is developed. More specifically, a quantitative approach is applied to quantify and identify certain contents or words in the given text. Our results show that Chinese companies seem to be more focused on certain aspects of the UN SDGs at the cost of others, but the overall situation is, at best, not encouraging. The focus of attention of Chinese companies seems to be infrastructure development, industrial innovation, and economic growth, along with the provision of a dignified and respectable working environment, affordable and clean energy, and peace, justice, and strong institutions. The results can be used as guidelines by Chinese companies to determine the actual presence or absence of SDGs implementation inside the process of value creation as an integral part of their practices about corporate disclosure. The main contribution of this research relates to the analysis of the adoption and implementation efforts to report SDGs and the contribution of such reporting towards the fulfillment of the UN Agenda 2030. This can be of interest to researchers working on the given topic. It is of utmost importance for government policymakers and corporate decision-makers, who want to support companies that are contributing towards the achievement and adaptation of SDGs as part of their overall objectives.
Siming Yu; Muhammad Sial; Dang Tran; Alina Badulescu; Phung Thu; Mariana Sehleanu. Adoption and Implementation of Sustainable Development Goals (SDGs) in China—Agenda 2030. Sustainability 2020, 12, 6288 .
AMA StyleSiming Yu, Muhammad Sial, Dang Tran, Alina Badulescu, Phung Thu, Mariana Sehleanu. Adoption and Implementation of Sustainable Development Goals (SDGs) in China—Agenda 2030. Sustainability. 2020; 12 (15):6288.
Chicago/Turabian StyleSiming Yu; Muhammad Sial; Dang Tran; Alina Badulescu; Phung Thu; Mariana Sehleanu. 2020. "Adoption and Implementation of Sustainable Development Goals (SDGs) in China—Agenda 2030." Sustainability 12, no. 15: 6288.
The present research aims to explore the relationship between corporate social responsibility and earnings management (EM). For this study, we utilized the panel data of companies registered with the Shanghai and the Shenzhen stock exchanges. The data consists of 10years of financial data from 2010 to 2019. After a thorough investigation, we discovered that CSR hurts the EM practice, which mainly relates to the prevalence of the ethical stance and the moral stance in corporate decision-making. When firms engage in activities about CSR, they tend to improve their corporate image and their social image as the stakeholder satisfaction level increases. The results also indicate that, when firms engage in these types of activities, they tend to incorporate practices related to CSR as part of their corporate strategy. This also results in a higher moral standing amongst the decision-makers, and they prefer to reject malpractices, such as EM, as a result. In the case of the Chinese state-owned firms, the results indicate that these companies increasingly engage in real earnings management (REM), even though they have increased their CSR activities. The results point towards management opportunism with Chinese state-owned companies.
Xiangyu Chen; Muhammad Safdar Sial; Dang Khoa Tran; Waseem Alhaddad; Jinsoo Hwang; Phung Anh Thu. Are Socially Responsible Companies Really Ethical? The Moderating Role of State-Owned Enterprises: Evidence from China. Sustainability 2020, 12, 2858 .
AMA StyleXiangyu Chen, Muhammad Safdar Sial, Dang Khoa Tran, Waseem Alhaddad, Jinsoo Hwang, Phung Anh Thu. Are Socially Responsible Companies Really Ethical? The Moderating Role of State-Owned Enterprises: Evidence from China. Sustainability. 2020; 12 (7):2858.
Chicago/Turabian StyleXiangyu Chen; Muhammad Safdar Sial; Dang Khoa Tran; Waseem Alhaddad; Jinsoo Hwang; Phung Anh Thu. 2020. "Are Socially Responsible Companies Really Ethical? The Moderating Role of State-Owned Enterprises: Evidence from China." Sustainability 12, no. 7: 2858.
Innovation is a complex process and has been shown to be influential towards different types of stakeholders. From the viewpoint of stakeholder theory, shareholders and creditors are more likely to be concerned about corporate financial performance. However, in the new era an enterprise’s responsibilities have to extend to other stakeholders, including its employees, suppliers and communities. This study aims to extend the literature by examining the individual effects of product and process innovations, and then their interactions with external collaboration, on firm performance and corporate social responsibility (CSR) activities in terms of local contributions for a sample of Vietnamese manufacturing firms during 2011–2013. Research findings suggest that process and product innovations are beneficial to firm performance in terms of market share, but not return on total assets. This implies that investment in innovative activities requires time to make positive changes in profitability, but it may help with winning customer loyalty. We also find evidence suggesting that innovation could make firms more obscure, especially when there are external parties involved. This motivates firms to send signals about their sustainability and goodwill through corporate social responsibility (CSR) activities. With regard to CSR activities, we are the first to provide a breakdown of categories of corporate social contribution towards the local well-being, and elaborate evidence on the effect of innovation on each category, rather than just a composite index of CSR as in some extant studies.
Nguyen Thi Canh; Nguyen Thanh Liem; Phung Anh Thu; Nguyen Vinh Khuong. The Impact of Innovation on the Firm Performance and Corporate Social Responsibility of Vietnamese Manufacturing Firms. Sustainability 2019, 11, 3666 .
AMA StyleNguyen Thi Canh, Nguyen Thanh Liem, Phung Anh Thu, Nguyen Vinh Khuong. The Impact of Innovation on the Firm Performance and Corporate Social Responsibility of Vietnamese Manufacturing Firms. Sustainability. 2019; 11 (13):3666.
Chicago/Turabian StyleNguyen Thi Canh; Nguyen Thanh Liem; Phung Anh Thu; Nguyen Vinh Khuong. 2019. "The Impact of Innovation on the Firm Performance and Corporate Social Responsibility of Vietnamese Manufacturing Firms." Sustainability 11, no. 13: 3666.
: Burnout, which is an emerging challenge in health systems, is very common among primary health care (PHC) workers. The aim of this study was to investigate the level of burnout among PHC workers, and its predictive factors, in a region in the west of Iran.In this cross-sectional study, all the health network staff (n = 539) were enrolled. The data collection instrument was the Maslach Burnout Inventory (MBI), which consists of 22 items and the three subscales of emotional exhaustion (EE), depersonalization (DP), and personal achievement (PA). High scores in EE and DP and low scores in PA are indicative of high burnout. Logistic regression was used to determine the predictors of high burnout. The data were analyzed using SPSS version 16. The findings showed that 90.5% of the staff had high DP, 55.3% had high EE, and 98.9% had low PA scores. Also, 52.9% (277 people) of the staff suffered from high burnout. Single people (OR = 3.33), less experienced employees (OR = 9.09), people aged over 35 years (OR = 2.35), physicians (OR = 1.72), and staff with permanent employment (OR = 5.0) were more likely to suffer high levels of burnout. We conclude that burnout is a common problem in PHC workers. Less experienced, younger, single employees and physicians were more at risk of suffering from high burnout. Preventive measures, such as strengthening social skills, communication competencies, and coping strategies, and reduction of risk factors such as job stress, are suggested for reducing employees’ risk of burnout.
Ehsan Zarei; Fariba Ahmadi; Muhammad Safdar Sial; Jinsoo Hwang; Phung Anh Thu; Sardar Muhammad Usman. Prevalence of Burnout among Primary Health Care Staff and Its Predictors: A Study in Iran. International Journal of Environmental Research and Public Health 2019, 16, 2249 .
AMA StyleEhsan Zarei, Fariba Ahmadi, Muhammad Safdar Sial, Jinsoo Hwang, Phung Anh Thu, Sardar Muhammad Usman. Prevalence of Burnout among Primary Health Care Staff and Its Predictors: A Study in Iran. International Journal of Environmental Research and Public Health. 2019; 16 (12):2249.
Chicago/Turabian StyleEhsan Zarei; Fariba Ahmadi; Muhammad Safdar Sial; Jinsoo Hwang; Phung Anh Thu; Sardar Muhammad Usman. 2019. "Prevalence of Burnout among Primary Health Care Staff and Its Predictors: A Study in Iran." International Journal of Environmental Research and Public Health 16, no. 12: 2249.
Nguyen Vinh Khuong; Nguyen Tran Thai Ha; Mai Thi Hoang Minh; Phung Anh Thu. Does corporate tax avoidance explain cash holdings? The case of Vietnam. Economics & Sociology 2019, 12, 79 -93.
AMA StyleNguyen Vinh Khuong, Nguyen Tran Thai Ha, Mai Thi Hoang Minh, Phung Anh Thu. Does corporate tax avoidance explain cash holdings? The case of Vietnam. Economics & Sociology. 2019; 12 (2):79-93.
Chicago/Turabian StyleNguyen Vinh Khuong; Nguyen Tran Thai Ha; Mai Thi Hoang Minh; Phung Anh Thu. 2019. "Does corporate tax avoidance explain cash holdings? The case of Vietnam." Economics & Sociology 12, no. 2: 79-93.
The present study analyzed the impact of corporate social responsibility (CSR) reporting on the financial performance of Indian companies. It used secondary data from 50 manufacturing companies over the period of fiscal years 2011 to 2017. The results suggested that there exists a significant relationship between the performance of Indian companies and their CSR. The CSR not only improves the firm’s social value and reputation but also improves profitability and performance. According to the results, return on assets is significantly determined by corporate governance, customers, products, number of employees, and board size. The customer has a negative impact on return on assets (ROA). The relationship between return on equity and independent variables is the same as the relationship between ROA and independent variables. Corporate governance and product positively impact ROE, but the relationship between customers, number of employees, and board size are negative. Corporate governance and product positively impact return on capital employed (ROCE), but the relationship between customer and the number of employees is negative. Education has positive impact on profit after tax (PAT) and profit before tax (PBT), but the PAT relationship between environments is negative. Corporate governance and product positively impact PBT. In general, we concluded that in India, socially responsible corporations perform better and vice versa.
Jacob Cherian; Muhammad Umar; Phung Anh Thu; Thao Nguyen-Trang; Muhammad Safdar Sial; Nguyen Vinh Khuong. Does Corporate Social Responsibility Affect the Financial Performance of the Manufacturing Sector? Evidence from an Emerging Economy. Sustainability 2019, 11, 1182 .
AMA StyleJacob Cherian, Muhammad Umar, Phung Anh Thu, Thao Nguyen-Trang, Muhammad Safdar Sial, Nguyen Vinh Khuong. Does Corporate Social Responsibility Affect the Financial Performance of the Manufacturing Sector? Evidence from an Emerging Economy. Sustainability. 2019; 11 (4):1182.
Chicago/Turabian StyleJacob Cherian; Muhammad Umar; Phung Anh Thu; Thao Nguyen-Trang; Muhammad Safdar Sial; Nguyen Vinh Khuong. 2019. "Does Corporate Social Responsibility Affect the Financial Performance of the Manufacturing Sector? Evidence from an Emerging Economy." Sustainability 11, no. 4: 1182.
The primary objective of this paper is to empirically examine whether corporate social responsibility (CSR) influences corporate tax avoidance (CTA) of Chinese listed companies. The study is based on a sample of 3481 firm-year observations from 2009 to 2015 using CSR ratings from the Rankins (RKS) corporate social responsibility ratings agency in China, and all financial data extracted from the China Stock Market and Accounting Research (CSMAR). The authors foundthat CSR is negatively related to the current and cash effective tax rate (proxies of corporate tax avoidance), suggesting that responsible firms are more involved in tax avoidance as compared to less responsible firms. Their findings are robust against different control variables. Additionally, to the best of the authors’ knowledge, the paper is one of the first to document an empirical association between CSR and corporate tax avoidance of Chinese listed companies.
M.A. Gulzar; Jacob Cherian; Muhammad Safdar Sial; Alina Badulescu; Phung Anh Thu; Daniel Badulescu; Nguyen Vinh Khuong. Does Corporate Social Responsibility Influence Corporate Tax Avoidance of Chinese Listed Companies? Sustainability 2018, 10, 4549 .
AMA StyleM.A. Gulzar, Jacob Cherian, Muhammad Safdar Sial, Alina Badulescu, Phung Anh Thu, Daniel Badulescu, Nguyen Vinh Khuong. Does Corporate Social Responsibility Influence Corporate Tax Avoidance of Chinese Listed Companies? Sustainability. 2018; 10 (12):4549.
Chicago/Turabian StyleM.A. Gulzar; Jacob Cherian; Muhammad Safdar Sial; Alina Badulescu; Phung Anh Thu; Daniel Badulescu; Nguyen Vinh Khuong. 2018. "Does Corporate Social Responsibility Influence Corporate Tax Avoidance of Chinese Listed Companies?" Sustainability 10, no. 12: 4549.
Although the relationship between board gender diversity and a firm’s financial performance has been investigated before, the current study provides a valuable contribution by exploring the complex phenomenon of the mediating impact of corporate social responsibility (CSR) performance on a firm’s financial performance. The current study aims to explore whether corporate social responsibility (represented by the proxy variable of CSR reporting) mediates the relationship between boardroom gender diversity and firm performance. We use the pooled ordinary least square (OLS) regression to examine the above relationship by using data from 2008 to 2015. To control the likelihood of endogeneity we also use one-year lagged and two-stage least square (2SLS) regression models. Our results show that boardroom gender diversity is significant, positively correlated with firm performance, and CSR fully mediates the relationship between boardroom gender diversity and firm performance. In addition, four control variables (independent director, Chief executive officer (CEO power), board member meeting frequency, Big4, and leverage) have some influence on firm performance. These findings hold for a set of robustness tests. Our findings have the implication for the investors and regulators. For investors, our results show that the existence of female directors on the board can improve the firm performance. For regulators, our results advise the worldwide policy maker to give the importance to boardroom gender diversity. The paper contributes to the existing studies, by pioneering the investigations of the mediating role of CSR in the relation between boardroom gender diversity and firm performance in Chinese context.
Muhammad Safdar Sial; Chunmei Zheng; Jacob Cherian; M.A. Gulzar; Phung Anh Thu; Tehmina Khan; Nguyen Vinh Khuong. Does Corporate Social Responsibility Mediate the Relation between Boardroom Gender Diversity and Firm Performance of Chinese Listed Companies? Sustainability 2018, 10, 3591 .
AMA StyleMuhammad Safdar Sial, Chunmei Zheng, Jacob Cherian, M.A. Gulzar, Phung Anh Thu, Tehmina Khan, Nguyen Vinh Khuong. Does Corporate Social Responsibility Mediate the Relation between Boardroom Gender Diversity and Firm Performance of Chinese Listed Companies? Sustainability. 2018; 10 (10):3591.
Chicago/Turabian StyleMuhammad Safdar Sial; Chunmei Zheng; Jacob Cherian; M.A. Gulzar; Phung Anh Thu; Tehmina Khan; Nguyen Vinh Khuong. 2018. "Does Corporate Social Responsibility Mediate the Relation between Boardroom Gender Diversity and Firm Performance of Chinese Listed Companies?" Sustainability 10, no. 10: 3591.
The investigation was conducted to contribute empirical evidence of the association between going concern and financial reporting quality of listed firms on the Vietnam stock market. Based on data from 279 companies listed on the HNX and HOSE exchanges in Vietnam for the period 2009-2015, the quantitative research. Results found that the relationship between the going concern and financial reporting quality of listed firms. Research results are significant for investors, regulators to the transparency of financial reporting information. Keywords Going concern, financial reporting quality, listed firms References Agrawal, K., & Chatterjee, C. (2015). Earnings management and financial distress: Evidence from India. Global Business Review, 16(5_suppl), 140S-154S.Bergstresser, D., & Philippon, T. (2006). CEO incentives and earnings management. Journal of Financial Economics, 80(3), 511–529.Burgstahler, D., & Dichev, I. (1997). Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24(1), 99–126.Charitou, A., Lambertides, N., & Trigeorgis, L. (2007a). Earnings behaviour of financially distressed firms: The role of institutional ownership. Abacus, 43(3), 271–296.Chen, Y., Chen, C., & Huang, S. (2010). An appraisal of financially distressed companies’ earnings management: Evidence from listed companies in China. Pacific Accounting Review, 22(1), 22–41Dechow, P., & Dichev, I. (2002). The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review, 77, 35-59.DeFond, M., & Jiambalvo, J. (1994). Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17(1), 145–176.DeFond, M.L., & Park, C.W. (1997). Smoothing income in anticipation of future earnings. Journal of Accounting and Economics, 23(2), 115–139.Dichev, I., & Skinner, D. (2004). Large sample evidence on the debt covenant hypothesis. Journal of Accounting Research, 40(4), 1091–1123.Đinh Thị Thu T., Nguyễn Vĩnh K. (2016). Tác động của hành vi điều chỉnh thu nhập đến khả năng hoạt động liên tục trong kế toán: Nghiên cứu thực nghiệm cho các doanh nghiệp niêm yết tại Việt Nam, Tạp chí phát triển khoa học và công nghệ, Quí 3, tr.96-108.Đỗ Thị Vân Trang (2015). Các mô hình đánh giá chất lượng báo cáo tài chính, Tạp chí chứng khoán Việt Nam, 200, tr 18-21.Habib, A., Uddin Bhuiyan, B., & Islam, A. (2013). Financial distress, earnings management and market pricing of accruals during the global financial crisis. Managerial Finance, 39(2), 155-180.Jaggi, B., & Lee, P. (2002). Earnings management response to debt covenant violations and debt restructuring. Journal of Accounting, Auditing & Finance, 17(4), 295–324.Kasznik, R., (1999). On the association between voluntary disclosure and earnings management. Journal of accounting research, 37(1), pp.57-81.Lu, J. (1999). An empirical study...
Phung Anh Thu; Nguyen Vinh Khuong. The Impact of Going Concern on Financial Reporting Quality: Evidence from Vietnam. VNU Journal of Science: Economics and Business 2018, 34, 1 .
AMA StylePhung Anh Thu, Nguyen Vinh Khuong. The Impact of Going Concern on Financial Reporting Quality: Evidence from Vietnam. VNU Journal of Science: Economics and Business. 2018; 34 (3):1.
Chicago/Turabian StylePhung Anh Thu; Nguyen Vinh Khuong. 2018. "The Impact of Going Concern on Financial Reporting Quality: Evidence from Vietnam." VNU Journal of Science: Economics and Business 34, no. 3: 1.