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1-8 of 8
Keywords: Vietnam
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Journal Articles
Journal of Financial Reporting and Accounting 1–23.
Published: 26 May 2026
... in Vietnam. Corresponding author Tri Tri Nguyen TriTri.Nguyen@roehampton.ac.uk 10 10 2025 08 01 2026 28 03 2026 29 03 2026 © 2026 Anh Tu Pham, Tri Tri Nguyen and Hai Hong Phan. 2026 Anh Tu Pham, Tri Tri Nguyen and Hai Hong Phan Published by Emerald Publishing Limited...
Journal Articles
Exploring CSR disclosure practices in unlisted public enterprises: evidence from Vietnam
Available to PurchaseHuu Cuong Nguyen, Thi Dao Tran, Bao Duyen Huynh, Thi Thanh Thao Tran, Thi Linh Nguyen, Thi Ngoc Ha Nguyen
Journal of Financial Reporting and Accounting (2025)
Published: 17 March 2025
...Huu Cuong Nguyen; Thi Dao Tran; Bao Duyen Huynh; Thi Thanh Thao Tran; Thi Linh Nguyen; Thi Ngoc Ha Nguyen Purpose This study aims to examine the extent and determinants of corporate social responsibility (CSR) disclosure among firms listed on Vietnam’s Unlisted Public Company Market (UPCoM...
Journal Articles
An evaluation of intellectual capital disclosure: evidence from Vietnamese firms
Available to Purchase
Journal of Financial Reporting and Accounting (2026) 24 (3): 1229–1255.
Published: 30 December 2024
... for stakeholders, academics and regulatory bodies to comprehend ICD practices and identify factors that could enhance ICD in emerging markets like Vietnam. Originality/value This study contributes to the literature by examining ICD practices in an emerging market context and identifying the impact of firm...
Journal Articles
An empirical examination of financial performance and distress profiles during COVID-19: the case of fishery and food production firms in Vietnam
Available to Purchase
Journal of Financial Reporting and Accounting (2026) 24 (3): 1658–1679.
Published: 27 May 2024
... the transition matrix of firms moving clusters during the COVID-19 period. Design/methodology/approach This study uses compositional data (CoDa) analysis based on existing clustering methods with transformed data by weighted logarithms of financial ratios. The data include 66 listed firms in Vietnam’s food...
Journal Articles
Audit partner tenure and earnings management: evidence from Vietnam
Available to Purchase
Journal of Financial Reporting and Accounting (2025) 23 (1): 330–349.
Published: 07 March 2023
... to provide evidence of the relationship between audit partner tenure and earnings management in Vietnam. Our paper proceeds as follows. Section 2 provides a literature review and hypothesis development, while Section 3 explains the sample and research methodologies. Section 4 provides the findings...
Journal Articles
Effect of corporate governance on corporate social responsibility in Vietnam: state-ownership as the moderating role
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Journal of Financial Reporting and Accounting (2024) 22 (3): 701–727.
Published: 17 May 2022
... empirical evidence on the relationship between CG and CSR disclosure in Vietnam – a developing country with no legal requirement on CSR disclosure. Moreover, this study emphasizes the moderating role of state ownership between CG and CSR disclosure, which clarifies the role of state ownership...
Journal Articles
Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy
Available to Purchase
Journal of Financial Reporting and Accounting (2023) 21 (1): 5–44.
Published: 31 March 2022
... and compatibility as factors related to practitioners’ blockchain acceptance. Design/methodology/approach By using the developed online-questionnaire, the data is collected from the responses of 317 accountants working in listed enterprises in Vietnam. The main analyzes are performed by Smart partial least...
Journal Articles
The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market
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Journal of Financial Reporting and Accounting (2023) 21 (3): 695–728.
Published: 28 December 2021
... is related to Chen et al. (2011) ; however, this manuscript differs from Chen et al. (2011) in three important ways. Firstly, the institutional setting and capital market development are different between China and Vietnam. Secondly, different from Chen et al. (2011...
