DETERMINANTS OF AUDIT REPORT LAG OF VIETNAMESE LISTED FIRMS
The purpose of this research is to identify the determinants of audit report lag of the Vietnamese listed firms. Using a dataset of 176 firms listed on the Hochiminh Stock Exchange from 2013 to 2016, the ordinary least square pooled data model regression results show that the audit report lag of the...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Dalat University
2018-04-01
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Series: | Tạp chí Khoa học Đại học Đà Lạt |
Subjects: | |
Online Access: | http://tckh.dlu.edu.vn/index.php/tckhdhdl/article/view/355 |