The impact of audit opinion on cost of debt: Evidence from Vietnam

We consider whether the category of audit opinion an enterprise receives is pertained to the cost of debt of Vietnam corporations and how does it impact them. Proceeding from the data collected from 80 listed companies in the Vietnam stock exchange in the period of 2007 - 2017, we used a quantitativ...

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Auteurs principaux: Nguyen Vinh Khuong, Nguyen Thi Lan Huong, Vy Bao Chau, Nguyen Ton Huong Mai, Nguyen Le Cam Thi, Cu Tong Hoai Linh
Format: article
Langue:EN
Publié: HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE 2021
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Accès en ligne:https://doaj.org/article/6dbb390d7c0c4287944260132631d0ce
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