Evaluation of Current Assets Structure of Aquaculture Firms Listed on Vietnam’s Stock Market

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.