... companies on the Hanoi and Ho Chi Minh stock exchanges as of December 31, 2023. A Generalised Method of Moments (GMM) regression model assesses the effects of digitalisation on firm value, profitability, and sustainability from 2014 to 2023. Findings Digitalisation enhances firm value, profitability...

... implications The results shed new light on the observed volatility in farm profitability and their ability to manage risk. Accounting practices play an important role in helping farmers to cope with risky production and volatile market conditions. While farmers may appear to be in a difficult situation due...

... firm’s profitability. Design/methodology/approach The study analyses a sample of 1,000 manufacturing firms over a study period spanning from 2000 to 2016. It uses both quantile regression and panel ordinary linear square (OLS) models to analyze the financial performance of the firms. Findings...

...Hardjo Koerniadi; Alireza Tourani‐Rad Purpose The purpose of this paper is to examine whether managers deliberately use accruals to convey information regarding firm future profitability. Design/methodology/approach The paper uses contemporaneous earnings and dividend increase announcements...