Pacific Accounting Review: Volume 29 Issue 2

Editorial

Nhut (Nick) Hoang Nguyen

Expected shortfall in the presence of asymmetry and long memory: An application to Vietnamese stock markets

Thomas Walther

This study aims to analyse the conditional volatility of the Vietnam Index (Ho Chi Minh City) and the Hanoi Exchange Index (Hanoi) with a specific focus on their application to…

The effects of regulatory announcements on risk and return: the Vietnamese experience

Huy N.A. Pham, Vikash Ramiah, Imad Moosa, Justin Hung Nguyen

The purpose of this paper is to test the effects of financial regulatory announcements on risk and return in the Vietnamese equity market.

Measuring efficiency of Vietnamese banks: Accounting for nonperforming loans in a single-step stochastic cost frontier analysis

Thanh Ngo, David Tripe

This paper aims to examine alternative methods for treating nonperforming loans (NPLs) in bank cost-efficiency studies using stochastic frontier analysis (SFA).

Financial conditions and corporate investment: evidence from Vietnam

Nam Hoai Tran, Chi Dat Le

This study aims to investigate the influence of macro-financial conditions on firm-level capital allocation as a micro-transmission mechanism of monetary policy in Vietnam.

Independent directors, ownership concentration and firm performance in listed companies: Evidence from Vietnam

Thi Tuyet Mai Nguyen, Elaine Evans, Meiting Lu

The purpose of this paper is to investigate the impact of independent directors on firm performance in Vietnam and identify how different types of ownership structure and the…

Does corporate governance shape the relationship between corporate social responsibility and financial performance?

Rezaul Kabir, Hanh Minh Thai

The theoretical and empirical relationships between corporate social responsibility (CSR) and corporate financial performance are not without controversy. Yet, CSR activities are…