JEFMS Journal

ABSTRACT:

The main purpose of this study is to empirically test current assets structure of Aquaculture firms listed on Vietnam’s stock market. For this purpose, in this study we used qualitative method and quantitative method; and evaluate current assets structure of Aquaculture firms listed on Vietnam’s stock market via six (6) indicators, including (i) current assets / total assets (CA); (ii) cash / current assets (C), (iii) Short-term financial investments / current assets (STFI); (iv) Short-term receivables / current assets (STR); (v) Inventories / current assets (I); and (vi) other current assets / current assets (OCA). The results of the research show that current assets structure of Aquaculture firms listed on Vietnam’s stock market have many significant differences. Firms with 7.5% or more foreign ownership account for a relatively low proportion of these enterprises.

KEYWORDS:

current assets; cash; short-term financial investments; short-term receivables; inventories
JEL codes: F650, G320, O160

REFERENCES:

1) Bryman, A., & Cramer, D. (2001). Quantitative data analysis with SPSS release 10 for Windows: A guide for social scientists (1st ed.). https://doi.org/10.4324/9780203471548

2) Ministry of Finance (2014), Circular No. 200/2014/TT-BTC on guiding the accounting system of enterprises, Finance Publishing House.

3) Website: https://finance.vietstock.vn; https://cophieu68.vn.