Empirical study on the impact of financial statement frauds and the possibility of earning management in firms’ financial report: A Vietnamese perspective : (Record no. 6539)
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000 -LEADER | |
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fixed length control field | 01937nam a2200289 a 4500 |
001 - CONTROL NUMBER | |
control field | VNU120136135 |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20200924215451.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 121219s2012 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) | DA-H 2012 |
100 1# - MAIN ENTRY--PERSONAL NAME | |
Personal name | Đào, Thị Ngọc Hà |
245 10 - TITLE STATEMENT | |
Title | Empirical study on the impact of financial statement frauds and the possibility of earning management in firms’ financial report: A Vietnamese perspective : |
Remainder of title | Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / |
Statement of responsibility, etc. | Đào Thị Ngọc Hà ; Nghd. : Nguyen Thi Van Anh |
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 | 100 tr. + |
Accompanying material | 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. | Financial reporting plays a vital part in the management of every single firm-without it, no one can make sure that the company is developing and making a profit for its owners. Important as they can be, financial statements are now being misused in order to get some individual’s own benefits. That is the symptom of earning manipulation: ‘the action of presenting false financial figures aiming at achieving one or some individuals’ benefits’. This paper, basing mainly to focus on the current situation of Vietnamese companies’ financial reporting and the possibility of earning management among those. Continuing with some ways used to detect the possibility of earning manipulation, the thesis hope to provide some technical ways to determine the reliability of figures on financial reports |
653 ## - INDEX TERM--UNCONTROLLED | |
Uncontrolled term | K6AH1 |
653 ## - INDEX TERM--UNCONTROLLED | |
Uncontrolled term | Kế toán |
653 ## - INDEX TERM--UNCONTROLLED | |
Uncontrolled term | Khóa luận chương trình HELP |
653 ## - INDEX TERM--UNCONTROLLED | |
Uncontrolled term | Quản trị kinh doanh |
700 1# - ADDED ENTRY--PERSONAL NAME | |
Personal name | Nguyen, Thi Van Anh, |
Relator term | người hướng dẫn |
913 ## - | |
-- | Khoa Quốc tế 01 |
942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
Source of classification or shelving scheme | |
Koha item type | Luận án, luận văn |
Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
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N/A | N/A | N/A | N/A | Thư viện Trường Quốc tế - Cơ sở Hacinco | Thư viện Trường Quốc tế - Cơ sở Hacinco | Kho khóa luận, luận văn | 19/12/2012 | 1 | 657 DA-H 2012 | E-T7/00018 | 23/09/2019 | 23/10/2019 | Luận án, luận văn |