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Dr TAM NGUYEN's Outputs (5)

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.