Can I read State Ownership and Tax Cuts in Vietnam on EtoBox?

State Ownership and Tax Cuts in Vietnam by deyemidebayo is a document available to read on EtoBox.

What is State Ownership and Tax Cuts in Vietnam about?

This document summarizes a research paper that examines the effects of state ownership and tax rate cuts on accounting conservatism in Vietnam. It uses data from 405 listed firms in Vietnam from 2007 to 2019 and analyzes three measures of accounting conservatism. The paper finds that state-owned enterprises adopt less accounting conservatism than non-state-owned firms, especially in firms with lower foreign ownership. It also finds that all firms increase accounting conservatism prior to years when tax rate

Author

deyemidebayo

Language

EN