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Keywords: Provision
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Journal Articles
Pacific Accounting Review (2025)
Published: 09 January 2025
... stocks in the context of a frontier emerging market such as Vietnam. Design/methodology/approach Based on data of 81 Vietnamese financial firms from 2011 to 2023, the authors perform the CAPM, three-factor, five-factor, and six-factor models of Fama and French (1993, 2015, 2018). Because provision...

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