The study is conducted to scrutinize four operating cash flow indices of commercial firms listed on the Ho Chi Minh Stock Exchange (HSX). The research employs a set of aggregated data from 14 commercial firms. At the same time, the study also receives comments from experts experienced in the same field. We used both qualitative and quantitative methods. We have performed some descriptive analysis, compared to evaluate and measure four operating cash flow indices of commercial firms, including: (i) Operating cash flow/net sales; (ii) Operating cash flow/total assets, (iii) Operating cash flow/ owner's equity, and (iv) Operating cash flow/net operating profit. The results illustrate that there is a big difference in operating cash flow indices of commercial firms listed in the context of Vietnam. Foreign ownership accounts for a relatively low proportion of these firms. Based on the results, some suggestions are proposed for commercial firms in order to improve the four operating cash flow indices.

This study sets out to offer proof of several important questions relating to the quality of information disclosed on goodwill impairment process under the new requirements of FRS 36. This study investigates the compliance level and disclosure quality of FRS 36 by top 20 of Singaporean listed firms in SGX at 2007 based on their market capitalization. In order to achieve the objective of this study, the weight- ed index is chosen because this index is able to differentiate the quality and impor- tance of each mandatory disclosure under FRS 36. The weighted index was developed by constructing a disclosure scoring sheet, obtaining annual reports of 20 sampled Singapore firms for particular year, complet- ing scoring sheet for each firms by assigned weighted for the disclosure items and calculating disclosure weighted index. The weighted index was analyzed to examine the firm’s compliance with the FRS 36 disclosure requirements. The results of this study revealed that 18 out of 20 (90%) firms in Singapore failed to comply with the most basic elements of the FRS 36 pertaining to goodwill impairment testing espe- cially in allocating goodwill into the CGUs and key assumptions used in determin- ing the recoverable amount of CGU assets.

This research is conducted for evaluating the impact of accounting numbers on stock prices of listed firms on Vietnam Stock Exchange. Data were collected from 416 listed firms for the period from 2012 to 2016. By using models of OLS, FEM, REM and GLS for evaluating the relationship between earnings per share (EPS), book value of stock (BV) and stock prices, the results show that EPS, BV have positive relationships with stock prices with the level of 48.13% basing on the model of Ohlson (1995) and on the model of Ohlson adjusted to Aboody et al. (2002). Based on the findings, some implications for investors and stakeholders have been given in the context of Vietnam.

In the appearance of the COVID-19 pandemic, many governments had to use the adoption of severe measures to counteract the spread of the infection. Social distancing and lockdown measures have led to a sudden change in people’s habits. People are restricted from traveling and gathering in larger numbers to prevent the COVID-19 pandemic. In that context, the internet plays an important role in supporting e-teaching, remote working, online collaboration, online selling, video streaming, gaming, etc. E-learning in the schools and universities in Viet Nam began at the beginning of school closure after the Tet holiday. E-learning has been carried out simultaneously in all provinces with all educational levels and all available information technology resources. Despite being a low-middle-income country with limited resources, the simultaneous implementation of online learning in Viet Nam has achieved remarkable achievements, contributing to fighting the COVID-19 pandemic in Viet Nam. In this research, we study the effectiveness of chemistry e-teaching and e-learning during the COVID-19 pandemic in northern Viet Nam.

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