000			02492nam a2200301 a 4500
001			VNU120136109
005			20200924215450.0
008			121128s2012 vm |||||||||||||||||vie||
040			_aISVNU _bvie _cISVNU _eaaacr2
041	0		_avie
044			_avm
082	7	4	_a657 _214
090			_a657 _bNG-N 2012
100	1		_aNguyen, Thi Nam
245	1	4	_aThe impact of equitization program on Vietnamese enterprises’ financial performance : _bKhóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / _cNguyen Thi Nam ; Nghd. : Pham Duc Hieu
260			_aHà Nội : _bKQT, _c2012
300			_a78 tr. + _e1 CD-ROM
502			_aKhóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán - Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2012
520			_aThis 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			_aBachelor of Business
653			_aK6AH1
653			_aKế toán
653			_aKhoá luận chương trình HELP
653			_aQuản trị kinh doanh
700	1		_aPham, Duc Hieu, _engười hướng dẫn
913			_aKhoa Quốc tế 04
942			_2ddc _cKL
999			_c6523 _d6523