Dr TAM NGUYEN's Outputs (17)

The Influence of Ownership and Control on Corporate Social Responsibility in East Asia (2025)
Journal Article
Chen, S.-Y., Adegbite, E., Muthuri, J. N., & Nguyen, T. H. (in press). The Influence of Ownership and Control on Corporate Social Responsibility in East Asia. Corporate Governance, https://doi.org/10.1111/corg.12639

Research Question/Issue
Underpinned by an eclectic theoretical framework of agency theory and stakeholder theory, this study examines whether control by family, institutional investors, or governments affects a firm's corporate social responsibility... Read More about The Influence of Ownership and Control on Corporate Social Responsibility in East Asia.

CFO overconfidence and conditional accounting conservatism (2023)
Journal Article
Qiao, L., Adegbite, E., & Nguyen, T. H. (2024). CFO overconfidence and conditional accounting conservatism. Review of Quantitative Finance and Accounting, 62, 1-37. https://doi.org/10.1007/s11156-023-01188-7

This study investigates the association between Chief Financial Officers (CFOs) overconfidence and conditional accounting conservatism. Relying on upper echelons and overconfidence theories and based on a large sample of US-listed firms’ data from 19... Read More about CFO overconfidence and conditional accounting conservatism.

Climate-related corporate reporting and cost of equity capital (2023)
Journal Article
Nguyen, T. H., Yang, Y., Nguyen, T. H. T., & Nguyen, L. T. H. (2023). Climate-related corporate reporting and cost of equity capital. Journal of Financial Reporting and Accounting, https://doi.org/10.1108/JFRA-02-2023-0078

Purpose: This study aims to examine the reaction of stakeholders (i.e. capital providers) to climate-related corporate reporting. Climate-related corporate reporting is captured by the level of voluntary carbon disclosure, while the recognition and a... Read More about Climate-related corporate reporting and cost of equity capital.

Chief financial officer overconfidence and earnings management (2023)
Journal Article
Qiao, L., Adegbite, E., & Nguyen, T. (2025). Chief financial officer overconfidence and earnings management. Accounting Forum, 49(1), 181-205. https://doi.org/10.1080/01559982.2023.2196045

This study explores the relationship between overconfident Chief Financial Officers (CFOs) and earnings management. Through the lens of upper echelons and overconfidence theories, and using a large sample of 14,156 observations of US firms from 1999... Read More about Chief financial officer overconfidence and earnings management.

The Covid-19 outbreak, corporate financial distress and earnings management (2023)
Journal Article
Aljughaiman, A. A., Nguyen, T., Trinh, V. Q., & Du, A. (2023). The Covid-19 outbreak, corporate financial distress and earnings management. International Review of Financial Analysis, 88, Article 102675. https://doi.org/10.1016/j.irfa.2023.102675

This study explores the association between the Covid-19 outbreak, corporate financial distress and earnings management practices in China. We investigate whether firms took advantage of the downturn in economic conditions during the pandemic to adju... Read More about The Covid-19 outbreak, corporate financial distress and earnings management.

Corporate Governance and Corporate Political Responsibility (2023)
Journal Article
Ali, H., Adegbite, E., & Nguyen, T. H. (2023). Corporate Governance and Corporate Political Responsibility. Business and Society, 62(7), 1496–1540. https://doi.org/10.1177/00076503231157725

This study investigates the pivotal policy question of whether a firm’s corporate governance influences its political spending disclosures. Using a sample of S&P 500 firms from 2011 to 2019, we find empirical evidence that a board of directors’ monit... Read More about Corporate Governance and Corporate Political Responsibility.

Chief financial officer overconfidence and stock price crash risk (2022)
Journal Article
Qiao, L., Adegbite, E., & Nguyen, T. H. (2022). Chief financial officer overconfidence and stock price crash risk. International Review of Financial Analysis, 84, Article 102364. https://doi.org/10.1016/j.irfa.2022.102364

Numerous studies have shown the prevalence of overconfidence among Chief Financial Officers (CFOs). Surprisingly, the real effect of CFO overconfidence is under-researched. Using data from a large sample of US-listed firms over the period 1993–2019 a... Read More about Chief financial officer overconfidence and stock price crash risk.

Ownership Structure and Political Spending Disclosure (2022)
Journal Article
Ali, H., Adegbite, E., & Nguyen, T. H. (2022). Ownership Structure and Political Spending Disclosure. Accounting Forum, 46(2), 160-190. https://doi.org/10.1080/01559982.2021.1929006

This study examines the link between ownership structure and political spending disclosure (PSD). We break down ownership into four different groups of shareholders: institutional, insider, governmental and foreign. Using a unique dataset provided by... Read More about Ownership Structure and Political Spending Disclosure.

Top-management compensation and environmental innovation strategy (2022)
Journal Article
Phung, G., Trinh, H., Nguyen, T., & Trinh, V. (2023). Top-management compensation and environmental innovation strategy. Business Strategy and the Environment, 32(4), 1634-1649. https://doi.org/10.1002/bse.3209

The increasing awareness of global climate change puts more pressure on firms to reduce their environmental externalities. Managers long ignored this responsibility as it may erode business profits, going against their traditional goals. In this stud... Read More about Top-management compensation and environmental innovation strategy.

Ownership structure and political spending disclosure (2021)
Journal Article
Ali, H., Adegbite, E., & Nguyen, T. H. (2022). Ownership structure and political spending disclosure. Accounting Forum, 46(2), 160-190. https://doi.org/10.1080/01559982.2021.1929006

This study examines the link between ownership structure and political spending disclosure (PSD). We break down ownership into four different groups of shareholders: institutional, insider, governmental and foreign. Using a unique dataset provided by... Read More about Ownership structure and political spending disclosure.

To what extent do governance, government funding and chief executive officer characteristics influence executive compensation in U.K. charities? Insights from the social theory of agency (2020)
Journal Article
Nguyen, T. H., & Soobaroyen, T. (2020). To what extent do governance, government funding and chief executive officer characteristics influence executive compensation in U.K. charities? Insights from the social theory of agency. Financial Accountability and Management, https://doi.org/10.1111/faam.12268

This paper draws on agency theory, as extended by the social theory of agency (STA) (Wiseman, Cuevas-Rodríguez & Gomez-Mejia, 2012), to examine the association between governance arrangements, reliance on government funding, chief executive officer (... Read More about To what extent do governance, government funding and chief executive officer characteristics influence executive compensation in U.K. charities? Insights from the social theory of agency.

Governance and financial performance in China's charitable foundations (2018)
Presentation / Conference Contribution
Zhou, Q., & Nguyen, T. (2018, October). Governance and financial performance in China's charitable foundations. Presented at 18th Workshop on Accounting and Finance in Emerging Economies, Sheffield, UK

The study aims at investigating the relationship between non-profit governance and financial performance based on the top 50 most transparent China's charitable foundations in a period of 5 years (2013-2017). Underlying by a mixed theories (agency th... Read More about Governance and financial performance in China's charitable foundations.

Earnings management by non-profit organisations: evidence from UK charities (2018)
Journal Article
Nguyen, T., & Soobaroyen, T. (2019). Earnings management by non-profit organisations: evidence from UK charities. Australian Accounting Review, 29(1), 124-142. https://doi.org/10.1111/auar.12242

Informed by stakeholder theory and resource dependence theory, this paper investigates whether United Kingdom (UK) charities are engaged in earnings management practices. Based on a sample of 1414 charities over a five-year period (2008–2012) this st... Read More about Earnings management by non-profit organisations: evidence from UK charities.

Accounting for Inventory and cost of goods sold (2018)
Book Chapter
Nguyen, T. (2018). Accounting for Inventory and cost of goods sold. In D. D. Son (Ed.), Financial accounting textbook. Vietnam University Publishing House

Chương 4 giới thiệu phương pháp kế toán hàng tồn kho và giá vốn hàng bán của doanh nghiệp. Hàng tồn kho là những tài sản lưu động có vai trò quan trọng trong quá trình sản xuất – kinh doanh của doanh nghiệp, thường bao gồm nguyên vật liệu, công cụ, d... Read More about Accounting for Inventory and cost of goods sold.

Chương 8-KẾTOÁN CÁC KHOẢN ĐẦU TƯ TÀI CHÍNH (2018)
Book Chapter
Nguyen, T. (2018). Chương 8-KẾTOÁN CÁC KHOẢN ĐẦU TƯ TÀI CHÍNH. In D. D. Son (Ed.), Financial accounting textbook. Vietnam National University Publishing House

Chương 8 giúp bạn đọc hiểu được khái niệm và phân loại các khoản đầu tư tài chính của doanh nghiệp, phương pháp hạch toán kế toán các khoản đầu tư tài chính ngắn hạn và dài hạn. Các khoản đầu tư tài chính là tài sản của doanh nghiệp, có vai trò quan... Read More about Chương 8-KẾTOÁN CÁC KHOẢN ĐẦU TƯ TÀI CHÍNH.

How do board and chief executive characteristics influence executive compensation in non-profit organizations? The case of UK charities (2017)
Presentation / Conference Contribution
Nguyen, T., & Soobaroyen, T. (2017, December). How do board and chief executive characteristics influence executive compensation in non-profit organizations? The case of UK charities. Presented at Public Services and Charities: Accounting, Accountability and Governance at a Time of Change, Queens University Belfast

This paper examines the influence of trustee board composition and chief executive officer (CEO) characteristics on the CEO compensation levels in the UK charitable sector. We find that a higher extent of board diversity and the existence of a remune... Read More about How do board and chief executive characteristics influence executive compensation in non-profit organizations? The case of UK charities.

Can non-profit boards adequately constrain earnings management? The case of UK charities (2016)
Presentation / Conference Contribution
Nguyen, T., & Soobaroyen, T. Can non-profit boards adequately constrain earnings management? The case of UK charities

This paper aims to investigate the monitoring ability of a typically unpaid board of directors (or trustees) in the context of not-for-profit organizations (NFPOs). More specifically, since it has been found that NFPOs may be involved in managing the... Read More about Can non-profit boards adequately constrain earnings management? The case of UK charities.