Unpacking the moderating role of corporate governance in the foreign ownership and corporate risk-taking relationship: insights from fsQCA

Grounded in agency theory, this study examines the complex relationship between foreign ownership and corporate risk-taking, emphasizing the crucial role of corporate governance as a moderating factor. Utilizing a comprehensive dataset of 136 listed firms in Vietnam, collected from Thomson Reuters D...

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Bibliographic Details
Main Authors: Pham Thi Lan Anh, Do Thi Hai Yen
Format: Article
Language:English
Published: Taylor & Francis Group 2025-12-01
Series:Cogent Business & Management
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Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2025.2468370
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Summary:Grounded in agency theory, this study examines the complex relationship between foreign ownership and corporate risk-taking, emphasizing the crucial role of corporate governance as a moderating factor. Utilizing a comprehensive dataset of 136 listed firms in Vietnam, collected from Thomson Reuters Datastream and financial reports for the period from 2016 to 2020, the study employed fuzzy-set Qualitative Comparative Analysis (fsQCA) to explore the causal connections among the variables. The findings indicate that higher levels of foreign ownership are associated with reduced corporate risk-taking in Vietnam. These results highlight the importance for foreign-invested firms to strategically manage their corporate governance practices, treating them as a critical moderating factor. Effective governance combined with appropriate levels of foreign ownership can help mitigate risk-taking, which is particularly crucial in the volatile markets of emerging economies, such as Vietnam. This research provides valuable insights for policymakers, investors, and managers, emphasizing the need for careful consideration of ownership structures and governance to manage corporate risk effectively.
ISSN:2331-1975