Determinants of Accountants’ Loyalty Underlying Investment Management: Evidence from FDI Firms in Thanglong Industrial Park

Nguyen, Dang Huy; Ha, Son Tung; Tran, Manh Linh; Nguyen, Doan Trang; Nguyen, Thi Xuan Hong; Nguyen, Dieu Linh; Do, Duc Tai

doi:10.13106/jafeb.2020.vol7.no4.287

Cited by 3 publications

(2 citation statements)

References 17 publications

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“…Ha (2020) shows that mission, involvement and inconsistency in organizational culture positively affect the accounting information system of smalland medium-sized firms in Vietnam. Nguyen et al (2020) states that for the profession, accountants play an important role in not only providing reliable, objective and valuable information to managers at all levels of the enterprise, helping managers and directors to operate the organization and make right decisions, but also implementing regular checking, controlling activities in accordance with terms and conditions in the law, detecting, and promptly correcting economic errors committed in enterprises.…”

Section: Intention On Public Accounting Professionmentioning

confidence: 99%

Accounting Knowledge as a Contributing Intention on Improving Public Accounting Profession

Alimbudiono¹

2020

JAFEB

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Public accountant profile dominated by over-50-year-old people appears to be alarming. The intention towards this profession had better be fostered immediately; therefore, the predictors to boost the intention need to be known. The study examines the influence of accounting knowledge toward the intention to work as public accountant using the Theory of Planned Behavior approach. A survey of 146 students revealed that there was a significantly positive influence of accounting knowledge toward the intention of becoming public accountant, both directly and indirectly, through the mediation of attitudes and perceived behavioral control. Subjective norms did not function as an appropriate mediation. The findings are expected to contribute to universities and professional accounting bodies. The study urges the accounting educators to redesign and reorganize the curriculum, including a more interesting teaching and learning methods. The professional accounting bodies are expected to cooperate with accounting educators in enhancing the internship program and providing real-case study to instill a positive attitude and assurance toward the students' competence, which, in the end, might spark the intention to work as public accountant. That accounting knowledge positively influences the intention toward public accounting profession through the mediation of perceived behavioral control was statistically supported.

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Section: Intention On Public Accounting Professionmentioning

confidence: 99%

Accounting Knowledge as a Contributing Intention on Improving Public Accounting Profession

Alimbudiono¹

2020

JAFEB

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“…The remaining factors (GDP per capita, FDI/GDP, educational level of households, percentage of Internet users, aggregation of foreign cash inflow and GDP of the province) are all positively related to income inequality. Income is one of the factors affecting the loyalty of accountants (Nguyen et al, 2020b).…”

Section: State Policies and Laws On Labor -Salariesmentioning

confidence: 99%

Critical Factors Affecting the Salaries of Employees of Manufacturing Enterprises in Vietnam

Tuoi¹

2020

JAFEB

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The study aims to identify and measure factors affecting the salaries of employees in manufacturing enterprises in Hanoi, the important area of Vietnam's economy. We conducted a questionnaire consisting of 31 observation variables with a 5-point Likert scale. Independent variables were measured from 1 "without effect" to 5 "strongly". Based on the literature review and results of interviews, a total of 350 questionnaires were sent to participants; 300 of them met the standards and were subject to be analyzed. The results of Exploratory Factor Analysis (EFA) and Multiple Regression Analysis (MRA) identify six main determinants influencing the salaries of employees in manufacturing enterprises in Hanoi, including Paying views of business leaders (PV), Financial ability of the enterprise (FA), Capacity of workers (CW), Capacity of the contingent of employees engaged in salary work (CC), Role of grassroots trade unions (TU), and State policies and laws on labor-salaries (STL). Based on the findings, some recommendations have been proposed to help the firm leaders design appropriate personnel policies for creating better job satisfactions for employees in the future. On this basis, the authors propose a number of recommendations to improve the salaries of employees in manufacturing enterprises in Hanoi.

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Demystifying Dividend Yield: Unveiling the Impact of Financial Metrics in Malaysia's Top 100 Ranked Companies

Amir,

Quayyum,

Md. Isa

et al. 2024

JAB

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This research examines the complex link that exists between dividend yield and return on assets (ROA), audit quality, business size and liquidity among Malaysia's top 100 ranked companies in 2022. A statistically significant positive correlation has been shown between ROA and dividend yield, suggesting that increased profitability is generally associated with larger dividend yields. This research lends credence to the signaling theory, which holds that companies use their dividend policy to communicate to investors their financial stability and confidence. In a similar vein, there is a notable positive correlation between AQ and dividend yield, which emphasizes the importance of strong audit procedures in boosting investor trust and raising dividend payments. Additionally, the research reveals a noteworthy affirmative association between firm size and dividend yield, underscoring the influence of market capitalization on the determination of dividend policy. Consistent with signaling theory, larger corporations use dividends as a strategic way to communicate their commitment to shareholders because they are seen as more financially reliable. Furthermore, a strong positive correlation has been shown between liquidity and dividend yield, highlighting the crucial role liquidity plays in determining dividend payout policies and providing investors with a sense of financial safety. This study, which makes use of signaling theory, sheds light on how businesses strategically employ dividend policy to convey important information to the market, boosting investor confidence and improving market repute. The practical ramifications of these findings include enlightening investing strategies and giving investors insight into the factors influencing decisions about dividend policy. Theoretical contributions include deepening our understanding of the intricate relationship between dividend policy and financial indicators in the context of signaling theory and providing insightful information for further study.

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Determinants of Accountants’ Loyalty Underlying Investment Management: Evidence from FDI Firms in Thanglong Industrial Park

Cited by 3 publications

References 17 publications

Accounting Knowledge as a Contributing Intention on Improving Public Accounting Profession

Accounting Knowledge as a Contributing Intention on Improving Public Accounting Profession

Critical Factors Affecting the Salaries of Employees of Manufacturing Enterprises in Vietnam

Demystifying Dividend Yield: Unveiling the Impact of Financial Metrics in Malaysia's Top 100 Ranked Companies

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