@article{SchneiderTran2015,
  author    = {Schneider, Felix and Tran, Duc Hung},
  title     = {On the relation between the fair value option and bid-ask spreads: descriptive evidence on the recognition of credit risk changes under IFRS},
  series = {Journal of Business Economics},
  volume    = {85},
  journal   = {Journal of Business Economics},
  number    = {9},
  publisher = {Springer},
  address   = {Berlin},
  issn      = {1861-8928},
  doi       = {10.1007/s11573-015-0776-2},
  pages     = {1049 -- 1081},
  year      = {2015},
  language  = {en}
}
@article{Tran2014,
  author    = {Tran, Duc Hung},
  title     = {Multiple corporate governance attributes and the cost of capital - Evidence from Germany},
  series = {The British Accounting Review},
  volume    = {46},
  journal   = {The British Accounting Review},
  number    = {2},
  publisher = {Elsevier},
  address   = {Amsterdam},
  issn      = {0890-8389},
  doi       = {https://doi.org/10.1016/j.bar.2014.02.003},
  pages     = {179 -- 197},
  year      = {2014},
  abstract  = {This paper investigates the extent to which corporate governance affects the cost of debt and equity capital of German exchange-listed companies. I examine corporate governance along three dimensions: financial information quality, ownership structure and board structure. The results suggest that firms with high levels of financial transparency and bonus compensations face lower cost of equity. In addition, block ownership is negatively related to firms' cost of equity when the blockholders are other firms, managers or founding-family members. Consistent with the conjecture that agency costs increase with firm size, I find significant cost of debt effects only in the largest German companies. Here, the creditors demand lower cost of debt from firms with block ownerships held by corporations or banks. My findings demonstrate that a uniform set of governance attributes is unlikely to satisfy suppliers of debt and equity capital equally.},
  language  = {en}
}