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Sponsored AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI

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Thao Thien Phuong Nguyen

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Open access Jul 2026

Corporate Accrual Quality and Cost of Debt: Evidence from Vietnamese Listed Firms in the Construction and Real Estate Industry

Abstract This study investigates the impact of corporate accrual quality (CAQ) on the cost of debt within the highly leveraged construction and real estate sectors of Vietnam. Employing the modified Dechow and Dichev (2002) model to assess CAQ, the analysis utilizes Fixed Effects and System GMM estimators on a comprehe...

Thao Phuong Nguyen · 0 citations

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