Thuy, Van Vu Thi; Ngoc, Hung Dang; Ngoc, Tram Nguyen; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-22
This paper examines the impact of earnings quality (EQ) on the Vietnam companies' cost of debt (COD). We use data from companies listed on the Vietnam stock market from 2010 to 2019. In this paper, we develop a model to investigate the influence of audit quality and foreign ownership on COD. We...
