In the new wave of sustainable finance, firms are under increasing pressure from stakeholders to engage in ESG activities, among which the role of financial analysts is a key driving factors of corporate sustainability. This paper investigates the effect of analyst coverage on corporate...

The audit report delay cause problems of performance appraisal for all audited companies following the investors’ response negatively to the audited report. The consequences of these report delay make distrust of stakeholders, so the delay of audited report need to be minimized in order for...

This paper investigates the free cash flow productivity of SOEs compared with non-SOEs and examines its possible determinants. We find that SOEs have slightly weak free cash flow productivity but significantly stronger than non-SOEs. Similar performance exists among commercial class I and II...

In this study, we examine the effectiveness of the China Securities Investor Services Center (CSISC), a new minority shareholder protection mechanism promoted by the China Securities Regulatory Commission (CRSC), in promoting the high-quality development of listed companies. Based on the...

This paper screens for skilled analysts and examines the impact of skilled analysts on stock price crash risk. The evidence suggests that skilled analysts reduce stock price crash risk, while analysts who are unskilled increase the risk of stock crashes. Further research shows that skilled...

This paper contributes to the literature by separately examining the impact of board characteristics and ownership structure on upward and downward earnings management of non-financial firms listed on Hanoi Stock Exchange and Ho Chi Minh Stock Exchange. In our research, we conduct Pooled OLS,...

This paper aims to research factors that affect corporate social responsibility (CSR) disclosure in the context of listed companies in Vietnam. Our research uses data from listed companies in the Hanoi and Ho Chi Minh City Stock Exchanges from 2015 to 2020. We conduct the quantitative research...

We examine the relationship between business strategy typologies and managers' involvement in accrual earnings management (AEM) and real activities manipulation (RAM). Furthermore, we investigate whether prospectors (defenders) show a lower (higher) preference for earnings management than...