Dr TAM NGUYEN's Outputs (3)

Governance and financial performance in China's charitable foundations (2018)
Presentation / Conference Contribution
Zhou, Q., & Nguyen, T. (2018, October). Governance and financial performance in China's charitable foundations. Presented at 18th Workshop on Accounting and Finance in Emerging Economies, Sheffield, UK

The study aims at investigating the relationship between non-profit governance and financial performance based on the top 50 most transparent China's charitable foundations in a period of 5 years (2013-2017). Underlying by a mixed theories (agency th... Read More about Governance and financial performance in China's charitable foundations.

Earnings management by non-profit organisations: evidence from UK charities (2018)
Journal Article
Nguyen, T., & Soobaroyen, T. (2019). Earnings management by non-profit organisations: evidence from UK charities. Australian Accounting Review, 29(1), 124-142. https://doi.org/10.1111/auar.12242

Informed by stakeholder theory and resource dependence theory, this paper investigates whether United Kingdom (UK) charities are engaged in earnings management practices. Based on a sample of 1414 charities over a five-year period (2008–2012) this st... Read More about Earnings management by non-profit organisations: evidence from UK charities.

Accounting for Inventory and cost of goods sold (2018)
Book Chapter
Nguyen, T. (2018). Accounting for Inventory and cost of goods sold. In D. D. Son (Ed.), Financial accounting textbook. Vietnam University Publishing House

Chương 4 giới thiệu phương pháp kế toán hàng tồn kho và giá vốn hàng bán của doanh nghiệp. Hàng tồn kho là những tài sản lưu động có vai trò quan trọng trong quá trình sản xuất – kinh doanh của doanh nghiệp, thường bao gồm nguyên vật liệu, công cụ, d... Read More about Accounting for Inventory and cost of goods sold.