Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/289314 
Year of Publication: 
2022
Citation: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 9 [Issue:] 1 [Article No.:] 2140489 [Year:] 2022 [Pages:] 1-22
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
This paper examines the impact of earnings quality (EQ) on the Vietnam companies' cost of debt (COD). We use data from companies listed on the Vietnam stock market from 2010 to 2019. In this paper, we develop a model to investigate the influence of audit quality and foreign ownership on COD. We find that EQ had a negative relationship with COD. However, when firm is in financial distressed, EQ has a positive relationship with COD. As an intermediate variable, EQ also has a negative relationship with COD.
Subjects: 
financial constraints
Audit quality
foreign ownership
cost of debt
earnings quality
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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