...Tat Thanh Tran; Xuan Thang Nguyen Purpose This paper aims to contribute to the literature by examining the impact of COVID-19 pandemic on the association between state ownership (SO) and dividend policy of nonfinancial firms listed on the Vietnam stock market. To the best of the authors’ knowledge...

...Phung Anh Thu; Pham Quang Huy Purpose This paper aims to explore the moderating role of state ownership variables on the relationship between market concentration (MC) and financial statement comparability (FSC) in Vietnam. Design/methodology/approach This study uses data from the financial...

... the association between the share pledging of listed firms and audit fees. Cross-sectional analysis is conducted on a large sample of Chinese listed firms during the period 2004 to 2019. The authors further test the moderating effects of listing on the Main Board, state ownership and abnormal audit report lag...

... the demand for high-quality auditors. Three proxies were used to measure the political connectedness: state-owned enterprises (SOEs), politically connected CEOs and state ownership. Findings – This paper provides empirical evidence that firms with political connections do not demand stringency...