Effects of executive directors’ age and duality to the quality of financial reports at industrial group of companies – Evidence from Vietnam

The official study sample includes 89 industrial group of companies listed on HOSE with a sample size of 267 observations between 2018 and 2020. The panel data regression methods POOL, FEM, REM, and FGLS are used to validate the research model. The study result provides further empirical evidence on the quality of financial reports of industrial group of companies that are negatively influenced by the age of the CEOs. The result also recommends that industrial group of companies should not recruit or appoint CEOs who are too old to increase the quality of financial reports.