The study aims to examine the impact of tax avoidance on the value of listed firms in Vietnam. Using a sample of 209 non-financial businesses listed on the Ho Chi Minh Stock Exchange (HOSE) in Vietnam for the period 2010-2018 and the Panel-Corrected Standard Errors (PCSE) to overcome the...

Users of financial statements are in a better position to evaluate the performance of the firm in question if its accounting system and methods are comparable with those of other firms. Even though accounting comparability is markedly beneficial, the empirical studies on its impact on earnings...

This paper examines the relationship between ownership structure and earnings management in Vietnam. The governance structure of companies in Vietnam is characterized by the dominance of largest shareholders, who often makes significant influences on direct or indirect management decisions....

Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible assets (IAs). This however, distorts the oversight function of the directors of companies from producing full and accurate financial information in the annual reports for various...

The purpose of this paper is to examine the impacts of ownership structure on stock price synchronicity in Vietnam stock market. The research has been conducted with a sample of all of those companies listed on Vietnam stock market from 2007 to 2017 and used the multivariate regression method...

This paper examines empirical evidence on the impact of financial distress on tax avoidance of 369 listed companies in Vietnam over the 2008-2020 period. Empirical results show the existence of a positive relationship between financial distress and tax avoidance for survey companies. In...

This study aims to examine the impact of the ownership structure on firm performance in the Jordan. This study employed the multiple-regression model and fixed regression effect to analyse the data. The sample included all Jordanian first market firms listed on the Amman Stock Exchange (ASE)...

Covid-19 pandemic is affecting the health of the public, and it is also impacting business and economy. The main objective of this paper is to investigate the impact of Covid-19 pandemic on listed firms’ performance and the abnormal stock returns in Vietnam. To study the impact of Covid-19 on...

This study investigates the impact of ownership structure on the dividend policy in Jordan. In particular, it aims to uncover the effects of family ownership, institutional ownership, foreign ownership, and state ownership on dividend decisions for a sample of 66 Jordanian industrial and service...

The paper examines the corporate social responsibility (CSR) reporting conducted by Saudi listed firms based on the guidelines of ISO 26000. To measure the extent of ISO disclosure, we use a content analysis. A CSR reporting index is established throughout the global reporting initiative (GRI)...