The Relationship between Ownership Concentration and Income Quality: A Case Study of Listed Vietnamese Companies
Published: July 28, 2026
Abstract
Thisstudy investigated the relationship between ownership concentration and income quality of listed Vietnamese companies in the V100 Index of the Ho Chi Minh City Stock Exchange (HoSE) during the period 2017 - 2022. The study’s results showed that companies with high ownership concentration tend to have higher income stability or higher income quality, resulting in the information provided in financial reports being valuable in pricing models, especially income factors. Additionally, the study found that ownership concentration does not impact income quality in the Vietnamese business environment.
Keywords
income qualityownership concentrationincome stabilityconservatism in accounting information recognition.
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