Quality - Access to Success | 2026
Authors: Thuy V.V.T.; Trong N.P.
DOI: 10.47750/QAS/27.210.41
Journal: Quality - Access to Success
Year: 2026
Publisher: SRAC - Romanian Society for Quality
Document Type: Article
Open Access: All Open Access; Gold Open Access
Cited by: 0
This research delves into the significant connection between anticorruption measures and tax avoidance in Vietnam, an emerging economy with a frontier securities market, within the context of the COVID-19 pandemic. 1678 listed companies traded on the Vietnam Stock Exchanges from 2015 to 2022 were carefully selected as the sample for empirical analysis. The study reveals that anticorruption measures, particularly those executed through mass media, can positively influence tax avoidance among companies in Vietnam, even during market turbulence caused by the pandemic. Rigorous analysis and control of industry characteristics, macroeconomic factors, and other pertinent variables were carried out, with the results consistently holding. The study carries vital implications for policymakers in Vietnam and other nations confronting similar contextual scenarios. © 2026, SRAC-Romanian Society for Quality. All rights reserved.
anti-corruption; emerging country; media news; stock market crash risk