...Yen Thi Tran; Diem Tran Thi Hong; Trang Cam Hoang Purpose This study aims to investigate the role of accounting service quality ( ASQ ) in enhancing the performance of small and medium enterprises (SMEs) in Vietnam. It examines both the direct and indirect effects of ASQ on firm performance...

.../methodology/approach Data were collected from multiple sources, including audited annual reports of Vietnamese commercial banks, the General Statistics Office of Vietnam and the World Bank. The study uses a few inference models, including feasible generalized least squares estimation on panel data from 22...

...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...

...Lan Anh Nguyen; Gillian Vesty; Michael Kend; Quan Nguyen; Brendan O'Connell Purpose The purpose of this paper is to understand the institutionally driven changes impacting organizational accounting manipulation in Vietnam’s emerging transitional economy. Specifically, this study explore how...

... squares (OLS) regressions to analyse a panel data spanning over the period 2007 to 2016 in the markets of Vietnam. Further, the instrumental variable is used in the paper. Findings The authors find that firms with relative higher government stockholdings or state-owned companies where the government...

... and FOREIGN), listed bank (LISTED) and global financial crisis (GFC) as control variables for bank risk. To compute MMC for each bank, the province is considered as the local market. More specifically, there are 63 provinces in Vietnam. Following Coccorese and Pellecchia (2009...

...Thi Tuyet Mai Nguyen; Elaine Evans; Meiting Lu Purpose The purpose of this paper is to investigate the impact of independent directors on firm performance in Vietnam and identify how different types of ownership structure and the presence of controlling shareholders influence the relationship...

...Nam Hoai Tran; Chi Dat Le Purpose This study aims to investigate the influence of macro-financial conditions on firm-level capital allocation as a micro-transmission mechanism of monetary policy in Vietnam. Design/methodology/approach The authors employ a dynamic model of investment based...

... frontier analysis Nonperforming loans Vietnam Over the past two decades, the Vietnamese banking sector has developed fast accompanied by numerous achievements in the number of banking institutions, size of the banking sector in the economy, amount of credit to the economy, etc. (Ngo, 2012...

... effect of CSR on financial performance. A few studies examine the moderating effect of corporate governance, which is ownership concentration and board gender diversity. As an emerging country, Vietnam has some specific characteristics on corporate governance. This paper contributes by investigating...

... across financial and non-financial sectors in the Vietnamese equity market. Vietnam Banking regulation Abnormal returns Diamond risk G1 G11 G56 The effects of financial regulatory announcements on risk and return have been studied extensively in developed markets. For instance...

..., but it may be applicable to only Vietnam (and possibly a limited number of other transition economies). This third finding arises from our identification of a group of Western MAPs which closely resemble the type of accounting and planning activities routinely undertaken under the former central planning (CP...