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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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Opis bibliograficzny
1. autor: Huyen Thi Thanh Phan
Format: Artigo
Język:Inglês
Wydane: Taylor & Francis Group 2025-12-01
Seria:Cogent Business & Management
Hasła przedmiotowe:
Dostęp online:https://www.tandfonline.com/doi/10.1080/23311975.2025.2594868
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