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...

In Vietnam, we find strong evidence that foreign investors hold higher percentage stakes in firms located in the south of Vietnam, firms listed on the Hochiminh stock exchange, firms with low past returns and firms that are listed longer on the exchanges. The coefficients on firm size and firm...

Both firm size and price to book ratio (P/B) have significant effects on return in the markets of Vietnam. Firm size has more power than betas in explaining variations of returns. The role of betas in explaining return improves with the inclusion of firm size. In the models including firm size,...

This paper uses detailed province level data to examine the determinants of foreign direct investment (FDI) flow in Vietnam. We find that provinces with low or no bribes in public sectors, more efforts to control corruption, higher market demand, more students, better information transparency,...

Purpose: This paper aims to investigate how the passage of the Sarbanes Oxley Act (SOX) impacted the likelihood and timing of the decision of leveraged buyout (LBO) firms to exit via initial public offering (IPO) (reverse-LBO) and the mediating effect of reputed private equity (PE)...