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Earnings quality and the cost of debt: A case study of Vietnam

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  • Van Vu Thi Thuy
  • Hung Dang Ngoc
  • Tram Nguyen Ngoc
  • Hoang Anh Le

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.

Suggested Citation

  • Van Vu Thi Thuy & Hung Dang Ngoc & Tram Nguyen Ngoc & Hoang Anh Le, 2022. "Earnings quality and the cost of debt: A case study of Vietnam," Cogent Business & Management, Taylor & Francis Journals, vol. 9(1), pages 2140489-214, December.
    • Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2140489
    DOI: 10.1080/23311975.2022.2140489
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    Cited by:

    1. Bentzen Jan & Tung Le Thanh, 2023. "Does firm size improve firm growth? Empirical evidence from an emerging economy," Economics and Business Review, Sciendo, vol. 9(3), pages 9-21, October.
    2. Hung, Dang Ngoc, 2024. "The Impact of Capital Structure on Business Performance of Vietnamese Enterprises During the Covid 19 Pandemic," OSF Preprints 84dae, Center for Open Science.

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