| dc.contributor.author | Diep, Dinh Vu Ngoc | |
| dc.date.accessioned | 2015-08-06T04:14:59Z | |
| dc.date.accessioned | 2018-06-12T07:34:27Z | |
| dc.date.available | 2015-08-06T04:14:59Z | |
| dc.date.available | 2018-06-12T07:34:27Z | |
| dc.date.issued | 2014 | |
| dc.identifier.uri | http://10.8.20.7:8080/xmlui/handle/123456789/1483 | |
| dc.description.abstract | Earning quality is one of the important measurements for investors to
evaluate firm‘s performance. Therefore, it is necessary to have accurate view about
earning quality. This study is conducted with an aim to clarify the impact of
accrual and cash flow component to earning quality of listed company in 2007 to
2012. The study conducts the empirical analyses by employing Random effect
models. The finding is that the persistence of current earnings performance is
decreasing in the magnitude of the accrual component of earning and increasing the
magnitude of the cash flow component of earnings. In the other word, accrual
component of earning is less persistence than cash flow component of earning. Thus,
in this context, deeper understanding of the impact of accrual and cash flow
component may help investors to have exacter view about earnings and make
investment decisions more accurately. | en_US |
| dc.description.sponsorship | MBA. Le Quang Minh | en_US |
| dc.language.iso | en_US | en_US |
| dc.publisher | International University HCMC, Vietnam | en_US |
| dc.relation.ispartofseries | ;022001642 | |
| dc.subject | Management -- Financial operation | en_US |
| dc.title | The impact of accrual and cash flow components to earning quality of listed companies in Vietnam from 2007 - 2012 | en_US |
| dc.type | Thesis | en_US |
