Abstract
Employing a panel dataset of Vietnamese non-financial listed firms, we find that firms with greater foreign shareholdings are aligned with higher quality of financial disclosure. More specially, we...
Highlights
The association between ownership structure and corporate governance has received great attention for years by financial market participants, researchers, and policy makers
This paper examines the relationship between foreign ownership and firm’s earnings quality in the context of Vietnam, an important emerging market
We aim to provide an extensive analysis concerning the role of foreign investors in Vietnam equity market
Summary
The association between ownership structure and corporate governance has received great attention for years by financial market participants, researchers, and policy makers. Xuan Vinh Vo is from the Institute of Business Research, University of Economics Ho Chi Minh City, Vietnam and CFVG Ho Chi Minh City, University of Economics Ho Chi Minh City, Vietnam. His expertise is in the areas of banking and finance.
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