Liêm, Nguyễn, and Vy Nguyen. “The Impact of Board Size and Independence on Trade Receivables in Vietnam”. VNUHCM Journal of Economics, Business and Law 8, no. 1 (March 31, 2024): 5078-5088. Accessed April 7, 2026. https://ebl.vnuhcmjournal.com.vn/index.php/ebl/article/view/1336.