Tài liệu Nghiên cứu tại các công ty phi tài chính niêm yết

tai lieu, luan van1 of 98.

013456789

6

447 
!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

4"#4"

$34%05656&4'(&7)
056*+,*+-
.9+/+034124
5$3344&4'415 361
#32365(4785

9:54;<3&65

&14>?@??
document, khoa luan1 of 98.


tai lieu, luan van2 of 98.

123456789

6

447 
!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

4"#4"

$34%15656&4'(&7)
156*+,*+-&4'.34/04
5$3124&4'4/3 14/
#30365(4563
89:;<<=><8.65?4@365(&2 '
3ABC.DEFGEGH

IJ54KL
NOPQRTPUVOWXVYZ[\Z]^_23`a`a2363
&24bcGcc
document, khoa luan2 of 98.


tai lieu, luan van3 of 98.

1

345789
8

!"#$%&'()%
)*+,./0123"45$6!'"#$'5789:;<
=+5>?$@A
C%DEF%&GAAAGAAAHI,JKJL
MNOPQRSTUVPRO
WPXUYOZYOU[PXR

document, khoa luan3 of 98.


tai lieu, luan van4 of 98.

11

345745
9
5
3


494

4 !" #$
45%&
'
5()&*+*,-.
/0"12$3
339456789:;<=>?@ABC;DB:EF3
3GH:@DFBC;DB:EFI
3IJF;KBC;DB:EFI
+LML
NOPQRBCAS;TUBC;DB:EFI
+LVLWXQY=Z[X\[=ZXO]=^EF_
+L`L
a=ZCbS:c97FdBeBf
3ghi@:jF:c97FdBeBk
5()&* lm" n$o" pq "12$r5& %s 9t

9$u/o"v ww0x0yz{|(}|(~
0x
G3BCF9B:e::BC@B;BC;DB:EF?@;BC@B@e6:e6@A:;B;A
58\XaX=PO^X=X
ĂÂÊÔƠƯ
ĐăâăĐăêôĂÊĂơÔĂÂÊÔƠĂưĂÂÊÔƠ
GGđàảàÃđáạàằẳẵđắÃáảàảáàđđẳảặặầẩGẫ
GIh;6ấBC@NBCBC;DB:EFIG
G_ậèẻẽéẹéằẳẵđắÃáảàảáàđđẳềểễếệìếệỉĩ
àđđII
íịòÊÊỏĂÂÊÔƠõõ
ĐăóăĐăọồổÊổỗÊốĂĂÂÊÔƠÔộờÔôĂởÊĂÂÊÔƠÊỡỏởốĂ
ĂưỡĂớĂượÔùÊĂủờỏõũ
íõúôĂÊĂơÔĂÂÊÔƠụÂịịúừõũ
ííừửÔữứĂổởốĂữÊỡựổờõỳ
document, khoa luan4 of 98.


tai lieu, luan van5 of 98.

111

345789





5 8!45 "#$ %&'


'
('
 "#8
)*+,-./0012345,63/0417/895
:';<=>?@;A@>?;17/895BC
DEFEGEIJKLMNOPOQPRSOTUJVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVWX
DEFEFEYZPNOPOQPRSOTUJVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVW[
DEFEDEY\JOQPRSOTUJVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVW]
DEFE^E_P`OQabcdeOQfRgOVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVXh
DEFEiEjPdkOQlPmllPnOLoTPpqcRrJVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVXW
345789


st


uv45w8 "#8s)
uxyxz{|}~ 3437/34^EGEGETaRLPLMdeOQTPUOQPbmORrL`VVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVV[h
VhVVTaRTmTTZOQLKlPRLRTPoOPORSKgLLMSOLPLMdeOQTPUOQPbmORrL
VVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVV[
:3635234/0732sB
363524+/3844Ă/4)Â1Ê16>}Ô8ƠƯƠ883Đă5â33184/4sê
^EDEGEôgLơJưRLM`TmTQRưaOPPđRơJKVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVV[]
VVVôgLơJưRaOPalPPlLOQơJmLT`ZPNOPGVVVVVVVVVVVVVVVVVVVVVVVVVVVVV]
^EDEDEmOPQRmalPPlT`ZPNOPGVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVV]
^EDE^EôgLơJưRaOPàOQPả`T`TmTPrÃáPđRơJKạằẳhVVVVVVVVVVVVVVVVVVVVVVV]
^EDEiETPoOPẵmTT`ZPNOPGVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVV][
363524+/3844Ă/4:Â1Ê16>}Ô8ƠƯƠ883Đă5â33184/4

34/031/3ắ
vz)
^E^EGEôgLơJưRLM`TmTQRưaOPPđRơJKVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVh
^E^EFEôgLơJưRaOPalPPlLOQơJmLT`ZPNOPFVVVVVVVVVVVVVVVVVVVVVVVVVVVVVX
^E^EDEmOPQRmalPPlT`ZPNOPFVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVV[
^E^E^EôgLơJưRaOPàOQPả`T`TmTPrÃáPđRặạằẳVVVVVVVVVVVVVVVVVVVVVVV[
^E^EiETPoOPẵmTT`ZPNOPFVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVhầầ
345789


u)t
document, khoa luan5 of 98.


tai lieu, luan van6 of 98.

12

456789


!"
##########################################################################################################$%
#$#
&'()*+,-./0*',1&23,45*#######################################################################$%
678789;<=>?@ABCDEFGHI>R9S9T9U@F<VEW?XYJ>JC@O?ZCM?C[I><J><C\MJ@]?@J^A@F?_?ZGHI>A@_?C\MJ@]?@JKLJO?ZC`a@MC\MJ@]?@?MbN`BCCcb?C@dCcef?ZJ@g?ZA@<>?hMiC
jkl77777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777778Qm
R9S9n9U@MBCVWaa@eo?ZCcP?@GHI><77777777777777777777777777777777777777777777777777777777777777777777886

R9S9p9hW?Gq?ZABCDEF?Z@Mb?JgErsGHI>?MbN`BCCcb?UUuth|777777777777777777777777777777777777777777777777777777777777777777777777777777777777777788m
#}#~4-&*.,,1&##############################################################################################$$
R9T9S9t@E`B??Z@dJ@]?@=>J@rMXM;ZML?777777777777777777777788
R9T9T9t@E`B??Z@dXM?@\DEF?VX\?@?XMb?CcR9T9n9t@E`B??Z@dXM?@\rECe777777777777777777777777777777777777777777777777777777777777777777777778m
R9T9p9t@E`B??Z@dXMCJ@gJC]?Gq?Z?@\JE?ZJa7777777777777777777777777777777777777778
5.+,1,1&23,45ĂÂÊÂÔ########################$}
#Ơ#./)*+,############################################################################################################$Ư%
Đăâêô
ơưđă
###################$Ư}
Đăâê
"
ăâ#################################################################$ƯƯ
êê###################################################################################################################$ƠƯ

document, khoa luan6 of 98.


1

tai lieu, luan van7 of 98.

4544789







+
C
F
J
W
a
h
m
o

+
C
F
J
W
a

document, khoa luan7 of 98.



,-./01
2D D
-0./
KLM
XX D
.bc0.d
iD
i*O6#

pL
rKLDX
L
vv
MyvDp
DX{
}2DX
{€


!"#$%&'(&#)*
23*43*5678:;<=>?4@AB
23*43*#E64'"&'
-G=>H65I#*3&
N&OPQ&B'R8:S;=T=UV4
.YZ[Y\=:]^_Y`=Y
XI#e$Q'*):>?&O56&'f*g&'
1Uj_Yjk7l&#%
26&g!n@*O6P#64
M'(&#"4'q6%#PH
rsO6g*ft4'4'u&O5'*3&
'$&'ABf*g&'&O'6%B
!34'&'6%w'x$')&
'E&'B'HvzD'"p6&'
't:SU|&O4'u&O5'*3&{6%#gw
~nqg&4'u=T[Y;<=Y]=UV4
v%PH‚YZ=T>)^‚YUƒ=T„…^


tai lieu, luan van8 of 98.

12

5678

7

 !"#$%&'#()*+&,-#'#*#.//012345677/8889:
;<-=#-#> 2?@*A-888888888888888888888888888888888888888888888888888888888888888888888888888888888BC
;DE6@FG&5&4*H8888888888888888888888888888888888888888888888888888888888888888888888888888888I:
JK*5#(L#(-4)&MD&5&4*HE"&@> #(6;N!8888888888888888888888888888888888888OI
J7H#P-Q*R!ELED&"#-SHN!#(FT&23456888888888888888888888888888888888OU
J;7H#P-Q*R!ELED&"#-SHN!#(FT&23456888888888888888888888888888888888OC
JJ7H#P-Q*R!ELED&"#-SH;N!#(FT&23456888888888888888888888888888888888UV
JW7H#P-Q*R!EL#FXP-DYZ[D(!DN!#(FT&2345688888888888U9
J\7H#P-Q*R!EL#FXP-DYZ[D(!DN!#(FT&2345688888888888U9
J]7H#P-Q*R!EL#FXP-DYZ[D(!D;N!#(FT&2345688888888888U:
J^7H#P-Q*R!EL/*_4) FX&MD!')888888888888888888888888888888888888U`
Ja7H#P-E6@FGE" b &MD!')9888888888888888888888888888888888888888888888888Uc
Jd7H#P-Q*R!ELefD&MD&5&A$%=*P-SN!#(FT&23456888888UB
J7H#P-Q*R!ELefD&MD&5&A$%=*P-SN!#(FT&23456888888UI
J7H#P-Q*R!ELefD&MD&5&A$%=*P-S;N!#(FT&23ghi888888UO
J;7H#P- j@6Y*N!#(FT&2345688888888888888888888888888888888888888888888888888888888UO
JJ7H#P- j@6Y*N!#(FT&2345688888888888888888888888888888888888888888888888888888888UU
JW7H#P- j@6Y*;N!#(FT&2345688888888888888888888888888888888888888888888888888888888UU
J\ZD*@k!@6Y*l01$D*@k!@6Y*ll&MD!')8888888888888888888888888888888888888888888CV
J]7H#P-Q*R!ELED&"#-SHN!#(FT&234568888888888888888888888888888888C9
J^7H#P-Q*R!ELED&"#-SHN!#(FT&234568888888888888888888888888888888C:
Ja7H#P-Q*R!ELED&"#-SH;N!#(FT&234568888888888888888888888888888888C`
Jd7H#P-Q*R!EL#FXP-DYZ[D(!DN!#(FT&23456888888888Cc

J7H#P-Q*R!EL#FXP-DYZ[D(!DN!#(FT&23456888888888Cc
J7H#P-Q*R!EL#FXP-DYZ[D(!D;N!#(FT&23456888888888CB
J;7H#P-Q*R!EL/*_4) FX8888888888888888888888888888888888888888888888888888888888CI
JJ7H#P-E6@FGE" b &MD!')8888888888888888888888888888888888888888888888CO
document, khoa luan8 of 98.