skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Effects of Corporate Governance and Earning Quality on Listed Vietnamese Firm Value

The Journal of Asian Finance, 2020, Economics and Business , 7(4), 28, pp.71-80 [Peer Reviewed Journal]

ISSN: 2288-4637 ;EISSN: 2288-4645 ;DOI: 10.13106/jafeb.2020.vol7.no4.71

Full text available

Citations Cited by
  • Title:
    Effects of Corporate Governance and Earning Quality on Listed Vietnamese Firm Value
  • Author: DANG, Hung Ngoc ; PHAM, Cuong Duc ; NGUYEN, Thang Xuan ; NGUYEN, Hoa Thi Thanh
  • Subjects: 경제학
  • Is Part Of: The Journal of Asian Finance, 2020, Economics and Business , 7(4), 28, pp.71-80
  • Description: The paper examines the influence of corporate governance (CG) and earning quality (EQ) on corporate value (FV) of Vietnamese enterprises. The study uses GLS regression and linear structure model using data collected from companies listing on the stock market in Vietnam during 2008- 2018, with a total of 2,937 observations. The research results indicate that EQ and CG represented by the Integrated Board of Directors and the Integrated Supervisory Board have a positive effect on FV directly and indirectly. The results show that the Integrated Board of Directors has a positive effect on EQ, whereas the Integrated Supervisory Board has a negative effect on EQ. Based on the research results, we suggest that companies need to strictly comply and implement GC, so to bring down the agency cost and consequently to increase performance. The companies also should establish the Board of Director of a proper size, with financial and accounting specialty, and including women board members. The government also needs to improve the management mechanism asking for firms to prepare and publish financial statements with reliable company information, which could be provided to users. These recommendations are a useful basis to help businesses improve FV via changes in the corporate governance factors in each enterprise.
  • Publisher: 한국유통과학회
  • Language: English
  • Identifier: ISSN: 2288-4637
    EISSN: 2288-4645
    DOI: 10.13106/jafeb.2020.vol7.no4.71
  • Source: Alma/SFX Local Collection
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait