Market timing, taxes and capital structure: evidence from Vietnam

First and foremost, I would like to express my deepest gratitude to Professor Rezaul Kabir, my first supervisor, for his valuable guidance, critical comments and kind support. His wide knowledge and logical way of thinking have been of great value for me. I am also grateful to Mr. Henry van Beusichem, my second supervisor, for his useful comments. In addition, I would especially like to acknowledge the University of Twente and Mrs. de Winter for offering me the University of Twente Scholarship and the Professor de Winter Scholarship. Last but not least, I would like to thank my family for their constant love, support and encouragement.