The recent crisis of non-performing loans in the banking system has hit the Vietnamese
economy hard. The GDP has been fallen down, while the bad debt ratio in the banking …

The study examined the relationship between organization life cycle (OLC) and financial
reporting quality (FRQ) in the Vietnamese context with the mediating role of earnings …

Purpose: The paper aims to investigate the impact of corporate and country-level
governance mechanisms on the firm's disclosure quality. Design/methodology/approach …

This study investigates the effects of working capital management (WCM) through and its
components (Days Sales Outstanding—DSO, Days Inventory Outstanding—DIO, and Days …

Purpose This paper aims to examine differential perceptions of lenders and investors on (1)
the use, perceived usefulness, importance and adequacy of annual reports,(2) the …

Purpose Drawing from agency and comprehension theories, this paper aims to examine the
influence of annual report readability (ARR) on financial reporting quality (FRQ), with a focus …

Taking the commercial system reform implemented in recent years as a “quasi-natural
experiment”, this paper systematically examines the relationship between commercial …

This paper selects data from 122 listed financial companies in Shanghai and Shenzhen A-
shares from 2011 to 2022, analyzes the impact of corporate governance on internal control …

This bibliometric analysis explores the relationship between financial reporting quality and
top management team gender diversity within the field of management and business. A total …

Every financial report must have high integrity. For this reason, financial information must be
accurate, honest, and accountable to stakeholders. This study aims to obtain empirical …