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Please use this identifier to cite or link to this item: https://digital.lib.ueh.edu.vn/handle/UEH/60725
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dc.contributor.authorTrung, T.Q.-
dc.contributor.otherTan, N.V.-
dc.date.accessioned2020-12-09T06:14:12Z-
dc.date.available2020-12-09T06:14:12Z-
dc.date.issued2020-
dc.identifier.issn1810-4967 (Print), 1812-9358 (Online)-
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85090234130&doi=10.21511%2fimfi.17%282%29.2020.22&partnerID=40&md5=887b0a50414b698ed7f1fab5afd438a6-
dc.identifier.urihttp://digital.lib.ueh.edu.vn/handle/UEH/60725-
dc.description.abstractThis paper aims to assess the impact of the tax incentive policy on firm performance after privatization in Vietnam. Using research data of 260 privatized enterprises in Vietnam, this study sheds light on whether tax incentive policies can help improve firm performance after privatization. The paper utilizes a pre-post comparison approach proposed by Megginson, Nash, and Van Randenborgh (1994). The research results reveal that privatized enterprises with tax incentives have improved profitability (ROA, ROE, ROS) and operating efficiency (NIEFF) and reduced leverage after privatization. A statistical reduction in the number of employed and an improvement in output (real income) after privatization are not observed. Besides, there is no statistical evidence proving that privatized enterprises have experienced significant changes in standard deviations of firm performance measures after privatization in Vietnam. Given significant improvements in the profitability of post-privatized enterprises with tax incentives, the authors propose some managerial implications for the Vietnamese government, investors and non-privatized state-owned enterprises (SOEs).en
dc.formatPortable Document Format (PDF)-
dc.language.isoeng-
dc.publisherBusiness Perspectives-
dc.relation.ispartofInvestment Management and Financial Innovations-
dc.relation.ispartofseriesVol. 17, Issue 2-
dc.rightsOpen Access articles-
dc.subjectDifference-in-differenceen
dc.subjectEfficiencyen
dc.subjectPrivatizationen
dc.subjectState-owned enterprisesen
dc.titleTax incentive policy and firm performance: evidence from Vietnamen
dc.typeJournal Articleen
dc.identifier.doihttps://doi.org/10.21511/imfi.17(2).2020.22-
dc.format.firstpage277-
dc.format.lastpage296-
ueh.JournalRankingScopus-
item.fulltextOnly abstracts-
item.languageiso639-1en-
item.openairetypeJournal Article-
item.grantfulltextnone-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.cerifentitytypePublications-
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