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 Volume 7, Issue 4 (April 2020), Pages: 45-53


 Original Research Paper

 Title: Studying the impacts of earnings quality on stock return: Experiments in Vietnam

 Author(s): Dang Ngoc Hung 1, *, Vu Thi Thuy Van 2


 1Faculty of Accounting and Auditing, Hanoi University of Industry, Hanoi, Vietnam
 2School of Banking and Finance, National Economics University, Hanoi, Vietnam

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 * Corresponding Author. 

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Organizations develop information systems to meet significant business objectives, such as improving competitiveness, increasing productivity and efficiency, accelerating growth, supporting innovation, and reducing costs. In this paper, a novel framework that is designed and can be used at Shaqra University in order to determine the necessity of faculty members in this university is proposed. This web-based system could provide various information and details about the faculty members, their teaching hours, and also the information about majors in which the faculty members are teaching. The main objective of the proposed system is to decrease the cost and help the higher-level managers to make decisions and also to reduce the time and effort exerted to determine the needs of Shaqra University. The primary purpose of this work is to describe the benefits of the system. It highlights the problems and reasons for developing and adopting the policy. The idea about the proposed framework is explained by an analysis that uses an acceptance model to assure the adaptability of the proposed system in Shaqra University. 

 © 2020 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license (

 Keywords: Earnings quality, Returns, Earnings management, Accrual quality, Earnings persistence

 Article History: Received 24 October 2019, Received in revised form 18 January 2020, Accepted 19 January 2020


No Acknowledgment.


This study is funded by The Hanoi University of Industry, Vietnam.

 Compliance with ethical standards

 Conflict of interest: The authors declare that they have no conflict of interest.


 Hung DN and Van VTT (2020). Studying the impacts of earnings quality on stock return: Experiments in Vietnam. International Journal of Advanced and Applied Sciences, 7(4): 45-53

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 Fig. 1 Fig. 2


 Table 1 Table 2 Table 3 Table 4 Table 5 Table 6 


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