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Browsing by Author Dinh, Thi Thu Thao

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  • The Effect of Top Executive Gender on Accrual Earnings Management. Sample Analysis of Vietnam Listed Firms.pdf.jpg
  • Article

  • The Effect of Top Executive Gender on Accrual Earnings Management: Sample Analysis of Vietnamese Listed Firms

    • Authors: Nguyen, Vinh Khuong; Phung, Anh Thu; Dinh, Thi Thu Thao (2017)

  • The intent of this study is to investigate the top executive gender effect on earnings management of companies listed on the stock market. Based on data from 100 companies listed on the Vietnamese stock markets (HNX and HOSE) listed before 2009 in the period from 2011 to 2014, using quantitative research methods, we find a correlation between earnings management and top executive gender (GENDERCHAIR, GENDERCEO, GENDERCFO), the proxy of firm size and the tenure of the CEO. This paper extends prior research by addressing the potential effects of female executives on earnings management. The findings reported in this paper provide novel insights to the empirical financial accounting li...
  • Factors Effect on Capital Structure The Caseof Delisted Companies on the Vietnam Stock Market.pdf.jpg
  • Article

  • Factors Effect on Capital Structure The Caseof Delisted Companies on the Vietnam Stock Market

    • Authors: Nguyen, Vinh Khuong; Dinh, Thi Thu Thao (2016)

  • The intent of this study is to investigate the factors effect on the capital structure of companies delisted on the stock market. In the period from 2012 to 2015, 120 companies delisted on Vietnam’s stock markets (HNX and HOSE). We classified the chosen companies delisted by delisting reason. We then we chose those companies delisted relating to theissue of capital. Based on data from 80 companies delisted on Vietnam stock markets using quantitative research methods, we find a correlation between the debt ratio of the firms and the proxy of firm’s performance, the proxy of firm size, the liquidity ratio and return on assets. The study results have implications for investors and for ...

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Browsing by Author Dinh, Thi Thu Thao

Jump to: 0-9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
or enter first few letters:  
Showing results 1 to 2 of 2
  • The Effect of Top Executive Gender on Accrual Earnings Management. Sample Analysis of Vietnam Listed Firms.pdf.jpg
  • Article

  • The Effect of Top Executive Gender on Accrual Earnings Management: Sample Analysis of Vietnamese Listed Firms

    • Authors: Nguyen, Vinh Khuong; Phung, Anh Thu; Dinh, Thi Thu Thao (2017)

  • The intent of this study is to investigate the top executive gender effect on earnings management of companies listed on the stock market. Based on data from 100 companies listed on the Vietnamese stock markets (HNX and HOSE) listed before 2009 in the period from 2011 to 2014, using quantitative research methods, we find a correlation between earnings management and top executive gender (GENDERCHAIR, GENDERCEO, GENDERCFO), the proxy of firm size and the tenure of the CEO. This paper extends prior research by addressing the potential effects of female executives on earnings management. The findings reported in this paper provide novel insights to the empirical financial accounting li...
  • Factors Effect on Capital Structure The Caseof Delisted Companies on the Vietnam Stock Market.pdf.jpg
  • Article

  • Factors Effect on Capital Structure The Caseof Delisted Companies on the Vietnam Stock Market

    • Authors: Nguyen, Vinh Khuong; Dinh, Thi Thu Thao (2016)

  • The intent of this study is to investigate the factors effect on the capital structure of companies delisted on the stock market. In the period from 2012 to 2015, 120 companies delisted on Vietnam’s stock markets (HNX and HOSE). We classified the chosen companies delisted by delisting reason. We then we chose those companies delisted relating to theissue of capital. Based on data from 80 companies delisted on Vietnam stock markets using quantitative research methods, we find a correlation between the debt ratio of the firms and the proxy of firm’s performance, the proxy of firm size, the liquidity ratio and return on assets. The study results have implications for investors and for ...