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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| Autori principali: | , |
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| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Taylor & Francis Group
2024-12-01
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| Serie: | Cogent Business & Management |
| Soggetti: | |
| Accesso online: | https://www.tandfonline.com/doi/10.1080/23311975.2024.2433158 |
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