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Author

Khuu Thi Phuong Dong

2 papers indexed here

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Open access Sep 2026

Accountability in corporate governance mechanisms and dividend policy nexus: The moderating role of board gender diversity

This study investigates how corporate governance mechanisms shape dividend policy in Indonesia, with particular attention to the moderating role of board gender diversity. Using a comprehensive panel dataset of 3,714 firm-year observations from non-financial publicly listed firms, the analysis examines whether board ch...

Indra Pahala, Dicky Iranto, M. E. S. Siregar et al. · 0 citations
Open access Sep 2026

Tax Compliance, Trust Capital, and Firm Value in an Emerging Market: Evidence from Vietnamese Listed Financial Institutions

In the digital era, tax compliance served as crucial capital. This study examines the impact of tax compliance, proxied by the effective tax rate (ETR) and validated by book–tax differences (BTD) as an alternative proxy, on the firm value of listed financial institutions in Vietnam from 2018 to 2023. Utilizing a compre...

Khuu Thi Phuong Dong, Hoa Thi Ngoc Nguyen, N. Trân et al. · 0 citations

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