Accounting Comparability and Cash Holdings in Vietnam

Accounting Comparability and Cash Holdings in Vietnam

The management of cash requires careful considerations to allow firms to benefit from proper resource allocations while mitigating agency issues. Accounting comparability can play an important role in tackling information asymmetry and agency cost, thus enabling managers to hoard more cash. This res...

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Bibliographic Details
Main Authors: Liem Thanh Nguyen, Khuong Vinh Nguyen
Format: Article
Language:English
Published: MDPI AG 2021-05-01
Series:International Journal of Financial Studies
Subjects:
accounting comparability
cash holdings
agency cost
information asymmetry
Online Access:https://www.mdpi.com/2227-7072/9/2/27

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