Lan Archer
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View article: Factors affecting the quality of financial statements from an audit point of view: A machine learning approach
Factors affecting the quality of financial statements from an audit point of view: A machine learning approach Open
This study examines the influence and importance of firm characteristics on the quality of financial statements of listed companies in Vietnam's stock market from the audit point of view. We use regression models and machine learning algor…
View article: Investigating SME’s credit constraints: a trinary approach
Investigating SME’s credit constraints: a trinary approach Open
This study aims to provide an understanding of factors that might affect three-level credit constraints of small and medium-sized enterprises (SMEs) in Vietnam, using data from the Vietnam’s Manufacturing SME Survey database. We apply a ra…
View article: Corruption and SME financing structure: the case of Vietnamese manufacturing
Corruption and SME financing structure: the case of Vietnamese manufacturing Open
Purpose Corruption has been evidenced as one of the major factors that drive a firm's dynamics and growth. This study examines the relationship between corruption and financing structure decisions of small and medium-sized enterprises (SME…
View article: Do credit constraints always impede innovation? Empirical evidence from Vietnamese SMEs
Do credit constraints always impede innovation? Empirical evidence from Vietnamese SMEs Open
Intrigued by literature findings that credit constrained firms are less likely to be innovative and bearing in mind that the evidence has so far largely been from developed economies, this study ventures to explore the relationship in the …