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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

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

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