Data on empirical estimation of the relationship between firm risk and non-executive directors in Vietnamese listed companies (2007-2016)

Our data are collected by reviewing annual reports of 151 non-financial companies listed on Vietnamese stock markets from 2007-2016. They are available in the official websites of the two Vietnamese stock exchanges, HOSE (Ho Chi Minh City Stock Exchange) and HNX (Hanoi Stock Exchange). The financial companies such as banks, insurance, and financial services are excluded from the sample because they act as market makers, and more specifically, the board structure of these companies must comply with some regulations from the state bank