Tower, Greg; Vu, Kelly Anh; Scully, Glennda - In: Asian Review of Accounting 19 (2011) September, pp. 125-146
Purpose – The purpose of this paper is to investigate the impact of independent directors and ownership structure on voluntary disclosures of Vietnamese listed firms. Design/methodology/approach – Year-ending 2008 annual report disclosures of 45 Vietnamese listed firms are analyzed....