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Số người truy cập: 107,326,184

 Impact Of Foreign Independent Director’s Characteristics Of Firm Performance: Evidence From Vietnam
Tác giả hoặc Nhóm tác giả: Nguyễn Thuỵ Hạ Quỳnh, Nguyễn Thị Thuỷ, Bùi Huỳnh Nguyên
Nơi đăng: The 6th International Conference on Accounting and Finance Proceeding (ICOAF-2021); Số: 1;Từ->đến trang: 30-36;Năm: 2021
Lĩnh vực: Kinh tế; Loại: Báo cáo; Thể loại: Quốc tế
TÓM TẮT
The empirical result of this study aims to confirm the importance of having the independence of foreign directors serving on board in Vietnam. Two research methods are used, including cross-sectional ordinary least squares (OLS) and firm fixed-effects (FE) with a sample of 991 firm-years in Vietnamese listed firms to estimate the association of foreign independent directors and firm performance. This paper concludes that the participation of foreign independent directors enhances the positive financial results of firms but fails to figure out the significant relationship between foreign independent directors from developed countries and firm performance. Further analysis is also carried out concerning foreign independent directors from other corporations, those from funds, and those working as individuals investing in firms. This study suggests that foreign independent directors who are representative of corporations sitting on board are strongly and significantly associated with firm performance. These findings contribute to the existing literature by investigating foreign directors' independence and their characteristics in the Vietnamese context.
ABSTRACT
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