دورية أكاديمية
Earnings quality and the cost of debt: A case study of Vietnam
| العنوان: | Earnings quality and the cost of debt: A case study of Vietnam |
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| المؤلفون: | Van Vu Thi Thuy, Hung Dang Ngoc, Tram Nguyen Ngoc, Hoang Anh Le |
| المصدر: | Cogent Business & Management, Vol 9, Iss 1 (2022) |
| بيانات النشر: | Taylor & Francis Group, 2022. |
| سنة النشر: | 2022 |
| المجموعة: | LCC:Business LCC:Management. Industrial management |
| مصطلحات موضوعية: | Audit quality, cost of debt, earnings quality, financial constraints, foreign ownership, Business, HF5001-6182, Management. Industrial management, HD28-70 |
| الوصف: | This paper examines the impact of earnings quality (EQ) on the Vietnam companies’ cost of debt (COD). We use data from companies listed on the Vietnam stock market from 2010 to 2019. In this paper, we develop a model to investigate the influence of audit quality and foreign ownership on COD. We find that EQ had a negative relationship with COD. However, when firm is in financial distressed, EQ has a positive relationship with COD. As an intermediate variable, EQ also has a negative relationship with COD. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English |
| تدمد: | 23311975 2331-1975 |
| Relation: | https://doaj.org/toc/2331-1975 |
| DOI: | 10.1080/23311975.2022.2140489 |
| URL الوصول: | https://doaj.org/article/8a7c35ab4e7e456baccf56bd3e68efac |
| رقم الأكسشن: | edsdoj.8a7c35ab4e7e456baccf56bd3e68efac |
| قاعدة البيانات: | Directory of Open Access Journals |
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Full Text Finder | تدمد: | 23311975 |
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| DOI: | 10.1080/23311975.2022.2140489 |