Political connections and earnings management: the role of audit quality and local corruption
This study explores the relationship between political connections (PCs) and earnings management (EM), focusing on how audit quality and local corruption influence this relationship. Using a sample of 2,363 firm-year observations from Vietnamese listed firms between 2015 and 2022, this study measure...
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| 1. autor: | |
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| Format: | Artigo |
| Język: | Inglês |
| Wydane: |
Taylor & Francis Group
2025-12-01
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| Seria: | Cogent Business & Management |
| Hasła przedmiotowe: | |
| Dostęp online: | https://www.tandfonline.com/doi/10.1080/23311975.2025.2594868 |
| Etykiety: |
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