Evaluation of Receivable Turnover Ratio of Telecommunications Technology Firms in Vietnam

The main purpose of this study is to empirically test the receivable turnover ratio (RTR) of telecommunications technology firms listed on the Vietnam stock market. The authors collected secondary data from previous studies, data from telecommunications technology firms for the period of 2017–2021. In this study, we use the variable receivable turnover ratio (RTR) to measure the financial ratio of telecommunications technology firms based on mixed research methods. We have performed some descriptive analysis, compared with support from the software Stata, to evaluate and measure the financial ratios of telecommunications technology firms. The results show that there is a big difference in the financial ratios of these firms. The difference in receivable turnover ratio between enterprises with the number of years posted up is 10 years or higher, and the remaining enterprises are not statistically significant. Based on the research results, some recommendations are presented to improve the financial indicators of telecommunications technology firms.