Nguyen TLA, Le TBN. Ownership structure and tax avoidance in Vietnam’s listed securities firms: The moderating role of foreign directors, firm leverage, and the COVID-19 pandemic. 5009 [Internet]. 2025 Apr. 11 [cited 2025 May 7];13(1):73-84. Available from: https://www.archive.aessweb.com/index.php/5009/article/view/5362