Purpose: This study aims to examine the effects of audit quality on earnings management and cost of equity capital (COE) considering the impact of two owner types: government ownership and foreign ownership. Design/methodology/approach: The study uses a panel data set of 236 Vietnamese firms...

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 least squares regressions and...

Introduction / Patrick R Baker, Thomas L Muinzer, Eduardo G Pereira -- The sustainable development goals / Thomas L Muinzer and Colin Mackie -- Climate change and a just energy transition / Thomas L Muinzer, Eduardo G Pereira, Patrick R Baker, and Opeyemi Y Omotuyi -- Human rights, CSR, UNDRIP,...