| 000 -LEADER |
|---|
| fixed length control field |
02492nam a2200301 a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
VNU120136109 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20200924215450.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
121128s2012 vm |||||||||||||||||vie|| |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
ISVNU |
| Language of cataloging |
vie |
| Transcribing agency |
ISVNU |
| Description conventions |
aaacr2 |
| 041 0# - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
vie |
| 044 ## - COUNTRY OF PUBLISHING/PRODUCING ENTITY CODE |
|---|
| MARC country code |
vm |
| 082 74 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657 |
| Edition number |
14 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
657 |
| Local cutter number (OCLC) ; Book number/undivided call number, CALL (RLIN) |
NG-N 2012 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Nguyen, Thi Nam |
| 245 14 - TITLE STATEMENT |
|---|
| Title |
The impact of equitization program on Vietnamese enterprises’ financial performance : |
| Remainder of title |
Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / |
| Statement of responsibility, etc. |
Nguyen Thi Nam ; Nghd. : Pham Duc Hieu |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Hà Nội : |
| Name of publisher, distributor, etc. |
KQT, |
| Date of publication, distribution, etc. |
2012 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
78 tr. + |
| Accompanying material |
1 CD-ROM |
| 502 ## - DISSERTATION NOTE |
|---|
| Dissertation note |
Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán - Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2012 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
This study provides a theoretical framework for understanding the concepts of privatization (equitization). In Vietnam, the privatization program officially called “Equitization Program” (co phan hoa) which is the transformation of SOEs into joint-stock companies by transferring both the companies’ structures and the corporate governance of the firms in order to speed competition up, and improve the economic effectiveness. This study evaluates the impact of equitization on Vietnamese enterprises financial performance, especially profitability. In order to do whether equitization affects Vietnamese enterprises, the matched-pair (MNR) methodology was employed to compare the pre- and post-equitization profitability performance by collecting and analyzing financial accounting data of a sample of 32 companies. After that, this study divided 32 companies into two sub groups by state ownership in order to examine whether the state ownership is one of the main factors that affects enterprises’ profitability performance following equitization. The results show insignificant increases in Vietnamese SOEs profitability performance under the impact of equitization. Moreover, they also states that the impact of changes in profitability after equitization was affected by the percentage of state ownership. Lastly, this study gives some recommendations and implications for future researches to develop. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Bachelor of Business |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
K6AH1 |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Kế toán |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Khoá luận chương trình HELP |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Quản trị kinh doanh |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Pham, Duc Hieu, |
| Relator term |
người hướng dẫn |
| 913 ## - |
|---|
| -- |
Khoa Quốc tế 04 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Khóa luận |
