Nhận diện hành vi quản trị lợi nhuận tại các ngân hàng thương mại cổ phần Việt Nam

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Tác giả: Đức Phước Nguyễn, Quốc Thịnh Trần

Ngôn ngữ: vie

Ký hiệu phân loại: 641.59597 Cooking

Thông tin xuất bản: Kế toán và Kiểm toán, 2018

Mô tả vật lý: 15-20

Bộ sưu tập: Metadata

ID: 536802

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Chủ đề

The financial information of the unit is important for the users of the information, especially the business performance indicator is the main measure to assess economic efficiency and development prospects. This is also the information that is often affected by the behavior of administrators to directly influence the decision of the users of the information. The verification of the relationship between ownership structure and the behavior of profit management at Vietnamese joint stock commercial banks. The results show that the ownership structure has an impact on the sea of business risks, which has adjusted the provision ratio of bad debt RISK_LLR, in which the rate of foreign investment ownership has the opposite effect, while the billion managerial ownership, organization ownership rate and level of ownership ownership as well as related solutions, to help managers and users of information have a view and adjustment to limit the profit management behavior of Vietnamese joint stock commercial banks, thereby contributing to improving the quality of accounting information.Thông tin tài chính của đơn vị có ý nghĩa quan trọng cho người sử dụng thông tin, đặc biệt chỉ tiêu về kết quả hoạt động kinh doanh là thước đo chính để đánh giá hiệu quả kinh tế và triển vọng phát triển. Đây cũng chính là thông tin thường chịu tác động bởi hành vi can thiệp của nhà quản trị làm ảnh hưởng trực tiếp đến quyết định của những người sử dụng thông tin. Việc kiểm định mối quan hệ giữa có cấu sở hữu và hành vi quản trị lợi nhuận tại ngân hàng thương mại cổ phần Việt Nam. Kết quả cho thấy, cơ cấu sở hữu có tác động đến biển rủi ro kinh doanh có điều chỉnh tỉ lệ dự phòng nợ xấu RISK_LLR, trong đó biến tỉ lệ sở hữu đầu tư nước ngoài có tác động ngược chiều, trong khi biến tỉ lệ sở hữu nhà quản lý, tỷ lệ sở hữu của tổ chức và mức độ tập trung sở hữu cũng như những giải pháp liên quan, nhằm giúp các đối tượng quản lý và người sử dụng thông tin có những nhìn nhận và điều chỉnh thích hợp nhằm hạn chế hành vi quản trị lợi nhuận của các ngân hàng thương mại cổ phần Việt Nam, qua đó góp phần nâng cao chất lượng thông tin kế toán.

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