Digital transformation has become a strategic priority for modern enterprises; however, the organizational mechanisms through which it enhances business performance remain insufficiently understood. This study investigates how digital transformation in management accounting improves business performance by examining th...
H. Tạ, Oanh Thị Tú Lê, Nhung Thị Hồng Phạm et al.· Business Performance Review· 0 citations
This article assesses the extent to which the 2010 Environmental Protection Tax Law meets the requirements through three aspects: the scope of taxable subjects, consistency with the environmental protection legal system, and the mechanism for determining tax rates. Environmental protection tax is a vital economic instr...
Thang Chien Nguyen, Nhung Thị Hồng Phạm, D. Nguyen· Legality : Jurnal Ilmiah Huk...· 0 citations
Listed electricity firms in Vietnam often face a timing problem in financing. The assets they build and operate last for many years, but part of the debt used to finance them may mature much earlier. This study examines whether that maturity gap, together with interest-bearing leverage and operating cash flow, is assoc...
Nhung Thị Hồng Phạm, Tu Anh Nguyen, Ngoc Thi Bui et al.· The Economics and Finance Le...· 0 citations
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