Ownership structures, board characteristics and the extent of accounting conservatism in vietnamese listed firms

The paper investigates the influence of ownership structures and board of directors’ characteristics on the extent of conservative accounting practiced by listed companies in Vietnam covering 558 firms with 2,161 observations in the period of 2011–2022. The authors rely on the quantitative method an...

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Prif Awduron:	Duc Hieu Pham, Quang Trong Vu
Fformat:	Artigo
Iaith:	Inglês
Cyhoeddwyd:	Taylor & Francis Group 2024-12-01
Cyfres:	Cogent Business & Management
Pynciau:	Conservative accounting ownership structures board of directors’ characteristics Vietnam listed firms M40
Mynediad Ar-lein:	https://www.tandfonline.com/doi/10.1080/23311975.2024.2433158
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