TAILIEUCHUNG - NguyenDucDung_E

| NEW CONTRIBUTIONS OF THE THESIS The thesis topic: Research on statement of cash flows in companies listed on Vietnam stock exchange. Major: Accounting (Accounting, Auditing and Analysis) Code: 62340301 Candidate: Nguyen Duc Dung Candidate ID: Supervisor: Prof. Dr. Dang Thi Loan Institution: National Economics University New acedamic and theoretical contributions - The thesis researches on effect of information from financial statements, concentrates on statement of cash flows to decisions by investors on Vietnam stock market and demonstrates that when profits change (especially if profit is negative), information from Statement of cash flows shall govern and have influence on decisions by investors. - The thesis also demonstrates that be short of information from statement of cash flows shall not effect on decisions by investors (if enterprise’s profit grow) but shall lower self-confidence in decision making by investors. - The thesis demonstrates the influence of method of statement of cash flows preparation (according to both direct and indirect methods) on information effect supplied to investors. - The thesis analyzes the influence of cash flow of activities on information supply to investors. The thesis also demonstrates interest of investors in two aspects have not mentioned in statement of cash flows, that is cash flow on share and free cash flow on enterprise. New proposals drawn from the research result - The thesis provides investors more important information to generally evaluate financial situation of enterprise through consideration of cash flow from operating, investing and financing on statement of cash flows. - The thesis recommends the supplementation of information on cash flow on shares and free cash flow on statement of cash flows. Moreover, thesis also suggests these norms should be changed on statement of cash flows, such as: payments and receipts from dividend, interest, profit or payment of corporate income tax. - The thesis also suggests that it should use both direct and indirect methods in terms of preparation of statement of cash flows: so as to have adequate and most understandable information for investors. Supervisor Prof. Dr. Dang Thi Loan Candidate Nguyen Duc Dung

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