This paper studies the effect of ownership structure on firm performance of Vietnamese manufacturing companies listed on Ho Chi Minh Stock Exchange (HOSE) during 2007-2015. Ownership structure is examined in three disparate aspects: managerial ownership, block ownership and state ownership....

This study investigates the relationship between insider trading and managerial discretion in the context of the young and fast-growing stock market of Vietnam during the 2006-2017 period. Using alternative estimates of discretionary accruals quality (DACCR) as proxies for managerial discretion,...