 Credit control and firm performance: evidence from Vietnam's listed real estate sector with firm size and corporate governance quality as moderatorsNguyen Ngoc Quang and Nguyen Tan Dat International Journal of Economics and Business Research, 2026, vol. 30, issue 3, 1-27 Abstract: The paper aims to assess the impact of credit control on the firm performance of 51 listed real estate enterprises in Vietnam during the period 2012-2023 and analyse the moderating role of enterprise size and corporate governance quality in this relationship. The study uses quantitative methods, applying regression techniques feasible generalised least squares and generalised method of moments to address heteroscedasticity, autocorrelation, and endogeneity. The results show that credit control positively impacts performance, but this impact gradually decreases as enterprise size increases, reflecting the moderating role of size. This study contributes to literature by extending prior research that often focused on direct effects of credit policies in developed markets, whereas our analysis emphasises the significant role of moderators in an emerging market context. In practice, the study proposes appropriate credit policies for each group of enterprises to optimise capital use efficiency and control risks in the real estate industry. Keywords: credit control; corporate governance quality; CGQ; firm performance; firm size; real estate enterprises; Vietnam. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijecbr:v:30:y:2026:i:3:p:1-27 Access Statistics for this article More articles in International Journal of Economics and Business Research from Inderscience Enterprises Ltd |
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