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Journal Articles

Earnings management, market liquidity and capital access of seasoned equity firms in a transition economy

Ben Le, Nischala Reddy, Paula Hearn Moore

Pacific Accounting Review (2023) 35 (5): 800–838.

https://doi.org/10.1108/PAR-09-2022-0142

Published: 18 July 2023

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Journal Articles

The effects of state ownership and tax rate cuts on accounting conservatism: evidence from Vietnam

Ben Le, Paula Hearn Moore

Pacific Accounting Review (2022) 34 (2): 197–224.

https://doi.org/10.1108/PAR-12-2020-0209

Published: 30 November 2021

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Journal Articles

The impact of government ownership on the cost of debt and valuation of Vietnamese listed companies

Pacific Accounting Review (2020) 32 (2): 255–270.

https://doi.org/10.1108/PAR-07-2019-0083

Published: 18 March 2020

View article titled, The impact of government ownership on the cost of debt and valuation of Vietnamese listed companies

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