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Keywords: Tax rate cuts
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Journal Articles
The effects of state ownership and tax rate cuts on accounting conservatism: evidence from Vietnam
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2022) 34 (2): 197–224.
Published: 30 November 2021
...Ben Le; Paula Hearn Moore Purpose The purpose of this paper is to examine the joint effects of state ownership and tax rate cuts on accounting conservatism, considering the different levels of foreign ownership in the context of Vietnam. Design/methodology/approach The paper uses ordinary...
