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Keywords: GMM regression
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Journal Articles
Journal of Applied Accounting Research (2026) 27 (1): 110–140.
Published: 28 May 2025
... companies on the Hanoi and Ho Chi Minh stock exchanges as of December 31, 2023. A Generalised Method of Moments (GMM) regression model assesses the effects of digitalisation on firm value, profitability, and sustainability from 2014 to 2023. Findings Digitalisation enhances firm value, profitability...
