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Does corporate tax avoidance explain firm performance? : evidence from an emerging economy

Nguyen Vinh Khuong; Nguyen Thanh Liem; Phung Anh Thu; … - In: Cogent business & management 7 (2020) 1, pp. 1-12

corporate tax avoidance and firm performance is evident, yet there has not been any research on this in the context of Vietnam …. Overall, the results indicate a mixed relationship between corporate tax avoidance and firm performance in Vietnam. …

Persistent link: https://www.econbiz.de/10012627644

Accounting comparability and cash holdings in Vietnam

Nguyen Thanh Liem; Nguyen Khuong Vinh - In: International Journal of Financial Studies : open … 9 (2021) 2, pp. 1-14

cash holdings in an emerging market. Using a sample of listed firms in Vietnam from 2010 to 2019 and System Generalized …

Persistent link: https://www.econbiz.de/10012545180

The impact of short-term debt on accruals-based earnings management : evidence from Vietnam

Trinh Quoc Trung; Nguyen Thanh Liem; Cao Thi Mien Thuy - In: Cogent economics & finance 8 (2020) 1, pp. 1-14

using a sample of listed firms in Vietnam from 2010-2017. The extant literature remains under-explored on the impact of …

Persistent link: https://www.econbiz.de/10012440360

Factors affecting the intention to use financial technology among Vietnamese youth : research in the time of COVID-19 and beyond

Nguyen Vinh Khuong; Nguyen Thi Thanh Phuong; Nguyen … - In: Economies : open access journal 10 (2022) 3, pp. 1-17

general, the factors are not significant, perhaps due to many reasons that are intrinsic in Vietnam. Based on this result …

Persistent link: https://www.econbiz.de/10013164559

Corporate social responsibility and financial performance : the case in Vietnam

Canh Thi Nguyen; Nguyen Thanh Liem; Nhu Quynh Nguyen - In: Cogent economics & finance 10 (2022) 1, pp. 1-18

This study aims to examine the impact of corporate social responsibility (CSR) on the financial performance of Vietnamese listed companies from 2012 to 2017. The study uses Fixed effects model and System Generalized Method of Moments to estimate models. The study contributes by analyzing the...

Persistent link: https://www.econbiz.de/10013454694

Short-term debt and trade credit : evidence on a non-linear relationship

Luu, Lap; Nguyen Thanh Liem - In: Cogent economics & finance 9 (2021) 1, pp. 1-12

-linear impacts of short-term bank debt on trade credit, using a sample of 622 listed non-financial firms in Vietnam from 2011 to 2019 …

Persistent link: https://www.econbiz.de/10013184408

Can audit quality predict earnings persistence?

Nguyen Vinh Khuong; Nguyen Thanh Liem; Tran Anh Tai - In: Asian Academy of Management journal 28 (2023) 1, pp. 163-185

Research on the impact of audit quality on earnings persistence is of interest to managers, investors, and researchers. However, the results have been inconsistent. Therefore, this study was undertaken to examine the link between audit quality and earnings persistence with audit firm size as a...

Persistent link: https://www.econbiz.de/10014321325

Funding liquidity, bank capital, and lending growth in a developing country

Nguyen, Yen; Nguyen Thanh Liem - In: Cogent economics & finance 10 (2022) 1, pp. 1-16

data estimation techniques on a sample of banks in Vietnam from 2005 to 2021. The research shows that funding liquidity and …

Persistent link: https://www.econbiz.de/10013369343

External financing and earnings management : evidence in Vietnam

Phuong Bui; Hai Ngo; Nguyen Khuong Vinh; Nguyen Thanh Liem - In: Cogent economics & finance 10 (2022) 1, pp. 1-16

This paper investigates the effect of external financing on earnings management in Vietnam, a bank-dominated economy …

Persistent link: https://www.econbiz.de/10014500393