{"id":31068,"date":"2023-12-07T10:18:48","date_gmt":"2023-12-07T10:18:48","guid":{"rendered":"https:\/\/masterskills.org\/blog\/lam-dep-bao-cao-tai-chinh-window-dressing-la-gi-cach-lam-dep-bao-cao-tai-chinh.html"},"modified":"2023-12-23T08:00:56","modified_gmt":"2023-12-23T01:00:56","slug":"lam-dep-bao-cao-tai-chinh-window-dressing-la-gi-cach-lam-dep-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/lam-dep-bao-cao-tai-chinh-window-dressing-la-gi-cach-lam-dep-bao-cao-tai-chinh.html","title":{"rendered":"L\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Window Dressing) l\u00e0 g\u00ec? C\u00e1ch l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1. Ngu\u1ed3n: vyasinfotech.com<\/i><\/p>\n<\/div>\n<\/div>\n

L\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h2>\n

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

L\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh <\/b>trong ti\u1ebfng Anh l\u00e0 Window Dressing<\/b>.<\/p>\n

L\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh <\/i>l\u00e0 m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi qu\u0129 t\u01b0\u01a1ng h\u1ed7 v\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed danh m\u1ee5c \u0111\u1ea7u t\u01b0 v\u00e0o g\u1ea7n cu\u1ed1i n\u0103m ho\u1eb7c cu\u1ed1i qu\u00ed \u0111\u1ec3 khi\u1ebfn hi\u1ec7u su\u1ea5t qu\u0129 c\u00f3 v\u1ebb t\u1ed1t h\u01a1n tr\u01b0\u1edbc khi tr\u00ecnh b\u00e0y cho kh\u00e1ch h\u00e0ng ho\u1eb7c c\u1ed5 \u0111\u00f4ng.\u00a0<\/p>\n

\u0110\u1ec3 l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/i>, ng\u01b0\u1eddi qu\u1ea3n l\u00ed qu\u0129 b\u00e1n c\u1ed5 phi\u1ebfu b\u1ecb l\u1ed7 l\u1edbn v\u00e0 mua c\u1ed5 phi\u1ebfu c\u00f3 gi\u00e1 cao v\u00e0o g\u1ea7n cu\u1ed1i qu\u00ed. Nh\u1eefng ch\u1ee9ng kho\u00e1n n\u00e0y sau \u0111\u00f3 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o nh\u01b0 l\u00e0 t\u00e0i s\u1ea3n m\u00e0 qu\u0129 n\u1eafm gi\u1eef.<\/p>\n

C\u00e1ch th\u1ee9c l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h2>\n

B\u00e1o c\u00e1o hi\u1ec7u su\u1ea5t v\u00e0 danh s\u00e1ch t\u00e0i s\u1ea3n n\u1eafm gi\u1eef c\u1ee7a qu\u0129 t\u01b0\u01a1ng h\u1ed7 th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1eedi cho kh\u00e1ch h\u00e0ng m\u1ed7i qu\u00ed v\u00e0 kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng c\u00e1c b\u00e1o c\u00e1o n\u00e0y \u0111\u1ec3 theo d\u00f5i l\u1ee3i nhu\u1eadn \u0111\u1ea7u t\u01b0 c\u1ee7a qu\u0129.\u00a0<\/p>\n

N\u1ebfu k\u1ebft qu\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c nh\u01b0 mong mu\u1ed1n, c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed qu\u0129 c\u00f3 th\u1ec3 l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/i> b\u1eb1ng c\u00e1ch b\u00e1n c\u00e1c c\u1ed5 phi\u1ebfu c\u00f3 l\u1ed7 l\u1edbn, thay th\u1ebf ch\u00fang b\u1eb1ng c\u00e1c c\u1ed5 phi\u1ebfu d\u1ef1 ki\u1ebfn s\u1ebd t\u1ea1o ra l\u1ee3i nhu\u1eadn ng\u1eafn h\u1ea1n \u0111\u1ec3 c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t chung c\u1ee7a qu\u0129 cho k\u00ec b\u00e1o c\u00e1o.<\/p>\n

M\u1ed9t bi\u1ebfn th\u1ec3 kh\u00e1c c\u1ee7a vi\u1ec7c l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/i> l\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u1ed5 phi\u1ebfu kh\u00e1c v\u1edbi l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 th\u00f4ng th\u01b0\u1eddng c\u1ee7a qu\u0129 t\u01b0\u01a1ng h\u1ed7. V\u00ed d\u1ee5, m\u1ed9t qu\u0129 chuy\u00ean \u0111\u1ea7u t\u01b0 v\u00e0o ng\u00e0nh kim lo\u1ea1i qu\u00ed c\u00f3 th\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o c\u1ed5 phi\u1ebfu trong m\u1ed9t l\u0129nh v\u1ef1c \u0111ang s\u00f4i \u0111\u1ed9ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3, ng\u1ee5y trang ch\u00fang th\u00e0nh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 theo chi\u00ean l\u01b0\u1ee3c ban \u0111\u1ea7u c\u1ee7a qu\u0129.<\/p>\n

Ng\u01b0\u1eddi l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/p>\n

M\u1eb7c d\u00f9 c\u00f3 c\u00e1c qui t\u1eafc c\u00f4ng b\u1ed1 nh\u1eb1m t\u0103ng t\u00ednh minh b\u1ea1ch cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, vi\u1ec7c l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/i> v\u1eabn c\u00f3 th\u1ec3 che gi\u1ea5u h\u00e0nh \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00ed qu\u0129.\u00a0<\/p>\n

M\u1ed9t nghi\u00ean c\u1ee9u c\u1ee7a Iwan Meier v\u00e0 Ernst Schaumburg c\u1ee7a \u0110\u1ea1i h\u1ecdc Northwestern \u0111\u00e3 ph\u00e1t hi\u1ec7n m\u1ed9t s\u1ed1 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a qu\u0129 c\u00f3 th\u1ec3 b\u00e1o hi\u1ec7u r\u1eb1ng ng\u01b0\u1eddi qu\u1ea3n l\u00ed c\u00f3 th\u1ec3 \u0111\u00e3 l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/i>.<\/p>\n

C\u1ee5 th\u1ec3, c\u00e1c qu\u0129 \u0111\u1ea7u t\u01b0 t\u0103ng tr\u01b0\u1edfng c\u00f3 doanh thu cao v\u00e0 c\u00f3 nh\u00e0 qu\u1ea3n l\u00ed c\u00f4ng b\u1ed1 l\u1ee3i nhu\u1eadn k\u00e9m g\u1ea7n \u0111\u00e2y c\u00f3 kh\u1ea3 n\u0103ng l\u1edbn l\u00e0 \u0111\u00e3 l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b>.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h2>\n

M\u1ed9t qu\u0129 chuy\u00ean \u0111\u1ea7u t\u01b0 v\u00e0o c\u1ed5 phi\u1ebfu trong S&P 500 \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 th\u1ea5p h\u01a1n hi\u1ec7u su\u1ea5t c\u1ee7a ch\u1ec9 s\u1ed1. C\u1ed5 phi\u1ebfu A v\u00e0 B c\u00f3 hi\u1ec7u su\u1ea5t v\u01b0\u1ee3t tr\u1ed9i so v\u1edbi t\u1ed5ng ch\u1ec9 s\u1ed1 nh\u01b0ng l\u1ea1i chi\u1ebfm t\u1ec9 tr\u1ecdng th\u1ea5p trong ch\u1ee9ng kho\u00e1n thu\u1ed9c danh m\u1ee5c \u0111\u1ea7u t\u01b0 c\u1ee7a qu\u0129. C\u1ed5 phi\u1ebfu C v\u00e0 D chi\u1ebfm t\u1ec9 tr\u1ecdng l\u1edbn trong qu\u0129 nh\u01b0ng l\u1ea1i c\u00f3 hi\u1ec7u su\u1ea5t k\u00e9m h\u01a1n th\u1ecb tr\u01b0\u1eddng.\u00a0<\/p>\n

\u0110\u1ec3 t\u1ea1o ra \u1ea5n t\u01b0\u1ee3ng l\u00e0 qu\u0129 n\u00e0y \u0111\u00e3 \u0111\u1ea7u t\u01b0 v\u00e0 c\u1ed5 phi\u1ebfu A v\u00e0 B ngay t\u1eeb \u0111\u1ea7u, nh\u00e0 qu\u1ea3n l\u00ed danh m\u1ee5c \u0111\u1ea7u t\u01b0 b\u00e1n h\u1ebft c\u1ed5 phi\u1ebfu C v\u00e0 D, thay th\u1ebf ch\u00fang b\u1eb1ng c\u1ed5 phi\u1ebfu A v\u00e0 B.<\/p>\n

(Theo\u00a0investopedia.com)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n L\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (ti\u1ebfng Anh: Window Dressing) l\u00e0 th\u1ee7 thu\u1eadt \u0111\u01b0\u1ee3c d\u00f9ng b\u1edfi nh\u1eefng nh\u00e0 qu\u1ea3n l\u00ed qu\u0129 \u0111\u1ec3 c\u1ea3i thi\u1ec7n b\u1ec1 ngo\u00e0i k\u1ebft qu\u1ea3 c\u1ee7a qu\u0129 tr\u01b0\u1edbc khi c\u00f4ng b\u1ed1 cho kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[417],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/31068"}],"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=31068"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/31068\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=31068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=31068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=31068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}