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N. T. Nguyet

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Open access Sep 2026

Financial reporting quality and firm value in Vietnam: The moderating role of a composite CEO index

This study investigates how financial reporting quality (FRQ) affects firm value (FV) among listed companies in Vietnam, with particular attention to the moderating role of CEO characteristics. Instead of examining separate CEO attributes, the study develops a composite CEO index that captures seven dimensions of CEO-r...

N. T. Nguyet, Diem Ngo Nhat Phuong · 0 citations

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