Zobrazeno 1 - 4
of 4
pro vyhledávání: '"Hiep Manh Nguyen"'
Publikováno v:
Corporate Social Responsibility and Environmental Management. 29:965-983
Publikováno v:
Journal of International Economics and Management. 22
This study examines accrual earnings management in Vietnamese listed firms around equity issuances. Using a matching approach, we find that issuers tend to report higher earnings by aggressive recognition of discretionary current accruals before and
Publikováno v:
Small Business Economics. 57:1125-1143
This paper analyzes the importance of credit self-rationing for borrowers with lower levels of education using a survey of Vietnamese SMEs from 2004 to 2014. We show that entrepreneurs not only refrain from using formal credit because of burdensome a
Publikováno v:
Journal of Small Business & Entrepreneurship. 34:313-332
We examine how SMEs choose alternative external finance when their access to formal finance is constrained in an emerging market context. We find that when constraints to formal credit for an SME i...