{"id":23784,"date":"2023-12-06T08:53:54","date_gmt":"2023-12-06T08:53:54","guid":{"rendered":"https:\/\/masterskills.org\/blog\/li-thuyet-con-gian-cockroach-theory-la-gi-dac-diem.html"},"modified":"2023-12-22T09:04:29","modified_gmt":"2023-12-22T02:04:29","slug":"li-thuyet-con-gian-cockroach-theory-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/li-thuyet-con-gian-cockroach-theory-la-gi-dac-diem.html","title":{"rendered":"L\u00ed thuy\u1ebft con gi\u00e1n (Cockroach Theory) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"
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(\u1ea2nh minh h\u1ecda: Legends report)<\/p>\n<\/figcaption><\/figure>\n

L\u00ed thuy\u1ebft con gi\u00e1n\u00a0<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

L\u00ed thuy\u1ebft con gi\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Cockroach Theory<\/b>.<\/p>\n

L\u00ed thuy\u1ebft con gi\u00e1n<\/b> \u0111\u1ec1 c\u1eadp \u0111\u1ebfn m\u1ed9t l\u00ed thuy\u1ebft th\u1ecb tr\u01b0\u1eddng, r\u1eb1ng khi m\u1ed9t c\u00f4ng ty b\u1ecb l\u1ed9 tin x\u1ea5u ra c\u00f4ng ch\u00fang, nhi\u1ec1u s\u1ef1 ki\u1ec7n ti\u00eau c\u1ef1c li\u00ean quan h\u01a1n c\u00f3 th\u1ec3 b\u1ecb l\u1ed9 trong t\u01b0\u01a1ng lai.<\/p>\n

Tin x\u1ea5u c\u00f3 th\u1ec3 l\u00e0 b\u1ecf s\u00f3t thu nh\u1eadp, c\u00e1c v\u1ee5 ki\u1ec7n c\u00e1o ho\u1eb7c m\u1ed9t s\u1ed1 s\u1ef1 ki\u1ec7n ti\u00eau c\u1ef1c, b\u1ea5t ng\u1edd kh\u00e1c.<\/p>\n

Thu\u1eadt ng\u1eef con gi\u00e1n xu\u1ea5t ph\u00e1t t\u1eeb ni\u1ec1m tin, r\u1eb1ng khi nh\u00ecn th\u1ea5y m\u1ed9t con gi\u00e1n th\u00ec \u0111\u00f3 l\u00e0 b\u1eb1ng ch\u1ee9ng c\u00f3 nhi\u1ec1u con gi\u00e1n h\u01a1n n\u1eefa.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a L\u00ed thuy\u1ebft con gi\u00e1n<\/font><\/h3>\n

L\u00ed thuy\u1ebft con gi\u00e1n<\/b> l\u00e0 m\u1ed9t l\u00ed thuy\u1ebft kh\u00f4ng d\u1ef1a v\u00e0o khoa h\u1ecdc, m\u00e0 d\u1ef1a tr\u00ean \u00fd t\u01b0\u1edfng r\u1eb1ng v\u1eadn may c\u1ee7a c\u00f4ng ty ph\u1ee5 thu\u1ed9c v\u00e0o c\u1ea3 ngo\u1ea1i t\u00e1c v\u00e0 n\u1ed9i t\u00e1c v\u00e0 c\u00f3 th\u1ec3 kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi m\u1ed9t tin x\u1ea5u.<\/p>\n

Khi m\u1ed9t c\u00f4ng ty b\u1ecb \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c b\u1edfi c\u00e1c ngo\u1ea1i t\u00e1c, th\u00ec kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 c\u00f4ng ty c\u00f9ng ng\u00e0nh c\u00f3 th\u1ec3 mi\u1ec5n nhi\u1ec5m v\u1edbi c\u00e1c ngo\u1ea1i t\u00e1c t\u01b0\u01a1ng t\u1ef1.<\/p>\n

Do \u0111\u00f3, khi nh\u1eefng tin x\u1ea5u c\u1ee7a m\u1ed9t c\u00f4ng ty \u0111\u01b0\u1ee3c ti\u1ebft l\u1ed9 ra cho c\u00f4ng ch\u00fang, c\u00f3 kh\u1ea3 n\u0103ng nh\u1eefng tin x\u1ea5u t\u01b0\u01a1ng t\u1ef1 c\u0169ng s\u1ebd x\u1ea3y ra \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c c\u00f4ng ty kh\u00e1c.<\/p>\n

Nh\u1eefng kho\u1ea3n thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng hay thu nh\u1eadp \u0111\u00e3 b\u1ecb b\u1ecf s\u00f3t l\u00e0 d\u1ea5u hi\u1ec7u xu h\u01b0\u1edbng c\u1ee7a ng\u00e0nh, \u0111\u1eb7c bi\u1ec7t n\u1ebfu ch\u00fang x\u1ea3y ra cho nhi\u1ec1u c\u00f4ng ty trong m\u1ed9t ng\u00e0nh.<\/p>\n

N\u1ebfu m\u1ed9t c\u00f4ng ty b\u1ecb c\u00f4 l\u1eadp trong m\u1ed9t l\u0129nh v\u1ef1c, n\u00f3 ch\u1ec9 ra nh\u1eefng thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng, n\u00f3 c\u00f3 th\u1ec3 b\u1ecb ph\u1edbt l\u1edd \u0111i. Tuy nhi\u00ean, n\u1ebfu c\u00f3 nhi\u1ec1u c\u00f4ng ty h\u01a1n b\u00e1o c\u00e1o v\u1ec1 thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng ho\u1eb7c thu nh\u1eadp b\u1ecf s\u00f3t, \u0111\u00f3 c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t d\u1ea5u hi\u1ec7u m\u1ea1nh m\u1ebd cho th\u1ea5y c\u00e1c c\u00f4ng ty kh\u00e1c trong ng\u00e0nh s\u1ebd c\u00f3 k\u1ebft qu\u1ea3 thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1.<\/p>\n

Tin x\u1ea5u kh\u00f4ng th\u1ec3 tr\u00e1nh kh\u1ecfi v\u00e0 ch\u1eafc ch\u1eafn x\u1ea3y ra, b\u1ea5t k\u1ec3 c\u00f4ng ty hay ng\u00e0nh c\u00f4ng nghi\u1ec7p n\u00e0o.<\/i><\/p>\n

Nh\u01b0ng trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, \u0111\u1ed9i ng\u0169 qu\u1ea3n l\u00ed c\u1ea5p cao c\u1ee7a m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 c\u1ed1 g\u1eafng gi\u1ea3m t\u00e1c \u0111\u1ed9ng c\u1ee7a tin x\u1ea5u. Tr\u00ean th\u1ef1c t\u1ebf, m\u1ed9t s\u1ed1 ng\u01b0\u1eddi c\u1ed1 g\u1eafng xoay chuy\u1ec3n n\u00f3 b\u1eb1ng c\u00e1ch \u0111\u01b0a ra m\u1ed9t th\u00f4ng tin t\u00edch c\u1ef1c, ngay c\u1ea3 khi c\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn gi\u00e1 c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty.<\/p>\n

C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4n ngoan c\u00f3 th\u1ec3 nh\u00ecn th\u1ea5y th\u00f4ng qua nh\u1eefng chi\u1ebfn l\u01b0\u1ee3c quan h\u1ec7 c\u00f4ng ch\u00fang n\u00e0y, v\u00e0 hi\u1ec3u r\u1eb1ng m\u1ed9t s\u1ef1 ti\u1ebft l\u1ed9 b\u1ea5t ng\u1edd v\u1ec1 tin x\u1ea5u c\u00f3 th\u1ec3 t\u1ea1o ra m\u1ed9t \u0111i\u1ec1u g\u00ec \u0111\u00f3 l\u1edbn h\u01a1n trong t\u01b0\u01a1ng lai cho c\u00f4ng ty v\u00e0 th\u1eadm ch\u00ed l\u00e0 to\u00e0n ng\u00e0nh.<\/p>\n

C\u00e2n nh\u1eafc \u0111\u1ed1i v\u1edbi L\u00ed thuy\u1ebft con gi\u00e1n<\/font><\/h3>\n

L\u00ed thuy\u1ebft con gi\u00e1n <\/b>c\u00f3 th\u1ec3 g\u00e2y t\u00e1c h\u1ea1i l\u00ean th\u1ecb tr\u01b0\u1eddng. C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng xem x\u00e9t l\u1ea1i vi\u1ec7c n\u1eafm gi\u1eef c\u1ee7a m\u00ecnh khi c\u00f4ng ty \u0111ang b\u1ecb tin x\u1ea5u, v\u00e0 c\u00f3 th\u1ec3 h\u1ecd s\u1ebd chuy\u1ec3n sang n\u1eafm gi\u1eef t\u1ea1i c\u00e1c c\u00f4ng ty kh\u00e1c trong c\u00f9ng ng\u00e0nh.<\/p>\n

Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, n\u1ebfu tin t\u1ee9c n\u00e0y \u0111\u1ee7 ti\u00eau c\u1ef1c \u0111\u1ec3 thuy\u1ebft ph\u1ee5c c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 tho\u00e1t c\u1ed5 phi\u1ebfu ng\u00e0nh, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn gi\u00e1 tr\u00ean to\u00e0n b\u1ed9 ng\u00e0nh s\u1ee5t gi\u1ea3m.<\/p>\n

H\u01a1n n\u1eefa, tin t\u1ee9c kh\u00f4ng \u0111\u00fang l\u00fac n\u00e0y x\u1ea3y ra t\u1ea1i m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn s\u1ef1 ho\u1ea3ng lo\u1ea1n v\u00e0 ph\u1ea3n \u0111\u1ed1i c\u00f4ng khai.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 L\u00ed thuy\u1ebft con gi\u00e1n trong th\u1ef1c t\u1ebf<\/font><\/h3>\n

L\u00ed thuy\u1ebft con gi\u00e1n<\/b> \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 m\u00f4 t\u1ea3 m\u1ed9t s\u1ed1 s\u1ef1 ki\u1ec7n quan tr\u1ecdng trong th\u1ebf gi\u1edbi t\u00e0i ch\u00ednh, c\u1ee5 th\u1ec3 l\u00e0 c\u00e1c v\u1ee5 b\u00ea b\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n sau v\u1ee5 b\u00ea b\u1ed1i c\u1ee7a c\u00f4ng ty n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 Enron, c\u0169ng nh\u01b0 cu\u1ed9c kh\u1ee7ng ho\u1ea3ng t\u00e0i ch\u00ednh d\u1eabn \u0111\u1ebfn cu\u1ed9c kh\u1ee7ng ho\u1ea3ng th\u1ebf ch\u1ea5p d\u01b0\u1edbi chu\u1ea9n.<\/p>\n

V\u00e0o th\u00e1ng 10 n\u0103m 2001, c\u00e1c b\u00e1o c\u00e1o cho bi\u1ebft r\u1eb1ng c\u00f4ng ty n\u0103ng l\u01b0\u1ee3ng Enron, t\u1eebng \u0111\u01b0\u1ee3c coi l\u00e0 h\u00ecnh m\u1eabu th\u00e0nh c\u00f4ng c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u1edf M\u1ef9, tham gia v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n l\u1eeba \u0111\u1ea3o, g\u00e2y hi\u1ec3u l\u1ea7m cho c\u00f4ng ch\u00fang trong nhi\u1ec1u n\u0103m v\u1ec1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty.<\/p>\n

\u0110\u1ebfn th\u00e1ng 8 n\u0103m 2002, Enron b\u1ecb ph\u00e1 s\u1ea3n v\u00e0 c\u00f4ng ty k\u1ebf to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 ki\u1ec3m to\u00e1n c\u1ee7a m\u00ecnh, Arthur Andersen, \u0111\u00e3 b\u1ecb t\u01b0\u1edbc b\u1ecf\u00a0gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n\u00a0CPA.<\/p>\n

V\u1ee5 b\u00ea b\u1ed1i Enron ng\u1ee5 \u00fd r\u1eb1ng c\u00e1c h\u00e0nh vi k\u1ebf to\u00e1n b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 th\u1ec3 lan r\u1ed9ng h\u01a1n, v\u00e0 c\u1ea3nh b\u00e1o c\u00e1c c\u01a1 quan qu\u1ea3n l\u00ed v\u1ec1 c\u00e1c h\u00e0nh vi sai tr\u00e1i t\u00e0i ch\u00ednh ti\u1ec1m n\u0103ng.<\/p>\n

Trong 18 th\u00e1ng ti\u1ebfp theo, c\u00e1c v\u1ee5 b\u00ea b\u1ed1i k\u1ebf to\u00e1n t\u01b0\u01a1ng t\u1ef1 \u0111\u00e3 h\u1ea1 b\u1ec7 m\u1ed9t lo\u1ea1t c\u00e1c c\u00f4ng ty kh\u00e1c bao g\u1ed3m WorldCom, Tyco v\u00e0 Adelyh.<\/p>\n

(Theo Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n L\u00ed thuy\u1ebft con gi\u00e1n (ti\u1ebfng Anh: Cockroach Theory) \u0111\u1ec1 c\u1eadp \u0111\u1ebfn l\u00ed thuy\u1ebft th\u1ecb tr\u01b0\u1eddng, r\u1eb1ng khi m\u1ed9t c\u00f4ng ty b\u1ecb l\u1ed9 tin x\u1ea5u ra c\u00f4ng ch\u00fang, nhi\u1ec1u s\u1ef1 ki\u1ec7n ti\u00eau c\u1ef1c li\u00ean quan h\u01a1n c\u00f3 th\u1ec3 b\u1ecb l\u1ed9 trong t\u01b0\u01a1ng lai.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/23784"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=23784"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/23784\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=23784"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=23784"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=23784"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}