The effects of state ownership and tax rate cuts on accounting conservatism : evidence from Vietnam
Year of publication: |
2022
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Authors: | Le, Ben ; Moore, Paula Hearn |
Published in: |
Pacific accounting review. - Wellington : New Zealand Society of Accountants, ISSN 2041-5494, ZDB-ID 2197676-4. - Vol. 34.2022, 2, p. 197-224
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Subject: | Accounting conservatism | Foreign ownership | State-owned enterprises | Tax rate cuts | Vietnam | Viet Nam | Öffentliches Unternehmen | Public enterprise | Eigentümerstruktur | Ownership structure | Steuertarif | Tax rate | Multinationales Unternehmen | Transnational corporation | Konservatismus | Conservatism | Unternehmensbesteuerung | Corporate taxation |
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