ANH TUAN LE

RESEARCH

SELECTED PUBLICATIONS

Navigating through cyberattacks: The role of tax aggressiveness. Journal of Corporate Finance. [Link]

This research investigates the impact of cyberattacks on tax aggressiveness using a difference-in-differences analysis with a matched sample. We find that firms experiencing cyberattacks are more likely to have lower cash effective tax rates and greater discretionary book-tax differences. We further show that cyberattacks have a greater impact on corporate tax aggressiveness when firms are more exposed to financial distress. Additional analyses show tax aggressiveness increases less when firms are in states with enactments of notification laws and firms with ex ante higher cybersecurity investment. Our aggregate results suggest that firms take more tax risky positions in response to greater financial distress and information asymmetry, which are attributed to the consequences of cyberattacks.

Corporate Governance and Labor Investment Efficiency: International Evidence from Board Reforms [Link]

Corporate Governance An International Review

Research Question/Issue: This study investigates whether and how board reforms affect labor investment efficiency using a difference-in-differences analysis of board reforms in 41 countries worldwide as an exogenous shock.

Research Findings/Insights: Board reforms are positively associated with labor investment efficiency because it benefits firms in reducing over-hiring, under-firing, under-hiring, and over-firing. Further, we show that the positive effect is more pronounced among firms with lower board independence before the reforms, firms with high institutional foreign ownership, firms with higher corporate social responsibility (CSR), and labor-intensive firms.

Practitioner/Policy Implications: Given the importance of identifying and confirming the role of corporate governance in human capital investment efficiency, our empirical investigation provides useful insights and policy implications for managers in building efficient labor policies.

INTERNATIONAL PUBLICATIONS

* Corresponding Author

Cybersecurity risk through the supply chain: Evidence from relationship-specific investment", The International Journal of Accounting, Forthcoming, [SSCI - Q1 - Finance - A ABDC]
Le, A. T. , Huang, H. H., & Do, T. K. (2024). Navigating through cyberattacks: The role of tax aggressiveness. Journal of Corporate Finance. Forthcoming [SSCI - Q1 - Finance - A* ABDC] [Link]

Le, A. T. , Huang, H. H., & Cheng F.C. (2024). Growing Pains: Geographic Expansion and Labor Investment Efficiency. Review of Quantitative Finance and Accounting. Forthcoming. [SSCI - Q2 - Finance - B ABDC]

Le, A. T. , Huang, H. H., & Do, T. K.(2024). The Bright Side of Staggered Boards: Evidence from Labor Investment Efficiency. Journal of Contemporary Accounting & Economics, Forthcoming. [SSCI - Q2 - Finance - A ABDC] [Link]

Tran, M.M.A, Nguyen, N.Y.C, Quyen, N.K.H, Tran, P.N., Phan, N.M.T, Le, A. T.*, (2023). Do firms with environmental, social and governance reputational risk take into account board gender diversity? An analysis on a global scale. Social Science Quarterly. Forthcoming. [SSCI - Scopus Q1 - B ABDC] [Link]

Le, A. T., Doan, A. T., & Lin, K. L. (2024). CEO overconfidence and the informativeness of bank stock prices. International Review of Financial Analysis, 103230. [SSCI - Q1 - Finance - A ABDC] [Link]

Le, A. T., Doan, A. T., (2024) Examining the Influence of Corporate Social Responsibility Performance on Earnings Management: A Global Perspective in the Context of Sustainable Development. Business Strategy and Development. [SSCI - Q1 - B ABDC]. [Link]

Trung D. K., Le, A. T., (2024) Foreign institutional ownership and labor investment efficiency. International Review of Finance. [SSCI - Q2 - B ABDC]. [Link]

Le, A. T., & Ouyang, P. (2023). The dark side of asset redeployability through the lens of corporate employment decisions. Journal of Corporate Finance, 82, 102462. [SSCI - Q1 - Finance - A* ABDC] [Link]
Le, A. T., Tran, T. P., & Anil V. M. (2023) Climate risk and bank stability: International evidence. Journal of Multinational Financial Management, 70, 100824. [SSCI - Q1 - Finance - B ABDC] [Link]
Do, T. K., Huang, H. H., & Le, A. T. (2023). Customer Concentration and Stock Liquidity. Journal of Banking & Finance, 106935. [SSCI - Q1 - Finance - A* ABDC] [Link]

Tran, T. P., Le, A. T.*, Puman O., (2022). Board tenure diversity and Investment Efficiency, Journal of International Financial Markets, Institutions and Money, forthcoming. [SSCI - Q1 - Finance - A ABDC] [Link]
Doan, A.T., Truong, B.T., Nguyen C.C., Nguyen P. T. N., Truong, H. Y., Le, A. T.* (2022) Corruption and corporate leverage in an emerging economy: The role of economic freedom, Annals of Public and Cooperative Economics, forthcoming. [SSCI - Q1 Sociology and Political Science - B ABDC] [Link]
Le, A. T., Tran, T. P., & Cheng, T. C. F. (2022). Do female directors mitigate asymmetric cost behavior? Evidence from international data. Finance Research Letters, 49, 103121. [SSCI - Q1 Finance - A ABDC] [Link]
Do, T. K., & Le, A. T.* (2022). Shareholder litigation rights and labor investment efficiency. Finance Research Letters, 46, 102296. [SSCI - Q1 Finance - A ABDC] [Link]
Le, A. T., & Tran, T. P. (2022). Navigating through Political Risk in Vietnam: The Role of Corporate Cash Holdings. International Journal of Public Administration, 45(5), 427-441. [ISI (ESCI) - Q2 Business - B ABDC] [Link]
Le, A. T., & Tran, T. P. (2021). Corporate governance and labor investment efficiency: International evidence from board reforms. Corporate Governance: An International Review. [SSCI - Q1 Finance - A ABDC] [Link]
Le, A. T., Doan, A. T., & Phan, T. (2021). Institutional development and firm risk from a dynamic perspective: Does ownership structure matter?. Economic Analysis and Policy, 72, 342-357. [SSCI - Q1 Economics; B ABDC] [Link]
Tran, T. P., & Le, A. T.* (2021). Which formula for corporate risk-taking around the world? Exploring happiness as the “black box”. Journal of Asian Business and Economic Studies. [ISI (ESCI) - Q2 Business - B ABDC] [Link]
Doan, A. T., Le, A. T., & Tran, Q. (2020). Economic uncertainty, ownership structure and small and medium enterprises performance. Australian Economic Papers, 59(2), 102-137. [SSCI - Q2 Economectrics and Finance - B ABDC] [Link]
Le, A. T., & Doan, A. T. (2020). Corruption and financial fragility of small and medium enterprises: International evidence. Journal of Multinational Financial Management, 57, 100660. [SSCI - Q1 Finance - B ABDC] [Link]
Le, A. T., & Tran, T. P. (2021). Does geopolitical risk matter for corporate investment? Evidence from emerging countries in Asia. Journal of Multinational Financial Management, 62, 100703. [SSCI - Q1 Finance - B ABDC] [Link]

LOCAL JOURNALS

Tuấn, L.A., Khanh, P.T.K. (2022), . Tác động của rủi ro địa chính trị đến sự ổn định tài chính của các ngân hàng thương mại ở Châu Á. Tạp chí nghiên cứu Kinh tế và Kinh doanh Châu Á, (JED, Vol. 33 (8)). [Link]
Tuấn, L.A., Thảo, T. P. (2021), . Trách nhiệm xã hội doanh nghiệp và chi phí sử dụng nợ vay: một nghiên cứu thực nghiệm tại các doanh nghiệp ở Đông Nam Á. Tạp chí nghiên cứu Kinh tế và Kinh doanh Châu Á, (JED, Vol. 32 (8)), 59-80. [Link]
Thảo, T. P. (2021), Tuấn L.A,. Rủi ro địa chính trị và nguy cơ mất khả năng thanh toán: Bằng chứng thực nghiệm từ các doanh nghiệp ở Đông Nam Á. Tạp chí Nghiên cứu Kinh tế và Kinh doanh Châu Á, 31(12), 66-84. [Link]

PROFESSIONAL ACTIVITIES

Ad Hoc Reviewer: Journal of Corporate Finance (SSCI), International Review of Finance and Economics (SSCI), Journal of International Financial Markets, Institutions & Money (SSCI), Research in International Business and Finance (SSCI), Business Strategy and Development (SSCI)*2, British Accounting Review (SSCI), Applied Economics Letters *3 (SSCI); Journal of International Financial Management & Accounting (SSCI), Finance Research Letters *5 (SSCI), Eurasian Business Review (SSCI), Applied Economics *3 (SSCI), International Conference on Economic and Business Management, Journal of International Financial Management & Accounting (SSCI), Management International Review (SSCI), Cogent Business & Management *3 (SSCI), International Review of Financial Analysis (SSCI), Scientific Reports (SCIE), Discover Sustainability (ESCI), Humanities and Social Sciences Communications (SSCI), Advances in Decision Sciences, Dalat University Journal of Science, Open University Journal of Science.

Conference Session Chair: Asia Conference on Business and Economic Studies, HCM city, Vietnam, 08/2021.

Conference Discussant: Asia Conference on Business and Economic Studies (ACBES 2021), HCM city, Vietnam, 08/2021, Vietnam International Conference in Finance (VICIF 2019), Danang city, Vietnam, 07/2019.

Conference Presentation: Financial Management Association Annual Meeting (FMA 2021), Colorado, USA, 10/2021, International Conference of Taiwan Finance Association (TFA 2021), Taoyuan city, Taiwan, 09/2021, Asia Conference on Business and Economic Studies (ACBES 2021), Ho Chi Minh city, Vietnam, 08/2021, Conference on the Theories and Practices of Securities and Financial Markets (SFM 2020), Kaohsiung city, Taiwan, 12/2020, Vietnam International Conference in Finance (VICIF 2019), Danang city, Vietnam, 07/2019.

WORKING PAPERS

Cyberattacks and Customer Relationship (with Henry H. Huang & Trung D. K.) (Under Review at Journal of Business Finance & Accounting)
Corruption and labor investment decisions (with Thao T.P. & Lam N.D.) (R&R at International Journal of Public Administration)
Reputational Risk and Dividend Policy (with Thao T.P., Linh Vu)
Board reforms and bank stability (with Hao Doan)
Reputational risk and Risk-Taking
Climate risk and employment (with Thao T.P.)
Intellectual capital and firm performance and risk (with Anh-Tuan Doan)
Diversity and innovation (with Thao T.P.)
Staggered boards and financial statement comparability (with Henry H. Huang & Ho-Hsiao Wei & Ming Chung)
Cyber attacks and financial statement comparability (with Henry H. Huang & Ho-Hsiao Wei & Yi Chen) (Under Review at Journal of Business Finance & Accounting)
Short-term financing and reputational risk (with Thao T.P.)

Email: tuan.le@isb.edu.vn or anhtuan18k37@gmail.com

Page updated

Google Sites

Report abuse