2023
DOI: 10.47191/jefms/v6-i6-40
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Building the Model to Measure the Quality of Financial Statements – A Case Study of Vietnamese Enterprises Listed on the Stock Market

Abstract: Bloomberg's recent recognition of Vietnam as Asia’s “new tiger economy” is not coincidental. The country is experiencing a surge in mergers and acquisitions (M&A) activities, with foreign billionaires acquiring majority stakes in major Vietnamese enterprises. However, obstacles hinder foreign investment, mainly due to the poor and unclear quality of financial statements, as reported by the World Bank and IMF in 2014. Drawing from agency theory (Jensen and Meckling, 1976) and asymmetric information theory (… Show more

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