"This paper focuses on understanding the determinants of the performance of subprime mortgages. A growing body of literature recognizes the substantial lag between the time that a borrower stops making payments on a mortgage and the termination of the loan. The duration of this lag and the...

Purpose: The purpose of this paper is to examine the effects of working capital management on firm valuation, profitability and risk. Design/methodology/approach: The paper uses a panel data set of 497 firms covering the period 2007 to 2016. The authors test the effects of working capital...

Purpose: This paper aims to examine the impact of government ownership on the cost of debt and firm valuation in listed Vietnamese companies for the period 2007 to 2016. Design/methodology/approach: The authors use both the generalised methods of the moment (GMM) and the ordinary least squares...

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) firms....

Purpose: This study aims to examine the effects of audit quality on earnings management and cost of equity capital (COE) considering the impact of two owner types: government ownership and foreign ownership. Design/methodology/approach: The study uses a panel data set of 236 Vietnamese firms...