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Earnings quality measurements and determinants: the case of listed firms in Vietnam

The study aims to review different measurements of earnings quality and investigate its determinants, mainly derived from firm characteristics of Vietnamese listed companies from 2011 to 2019. Panel data analysis is implemented, and fixed-effect regression is employed along with post-estimation test...

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Autori principali: Minh Hieu Pham, Do Quyen Nguyen
Natura: Artigo
Lingua:Inglês
Pubblicazione: Emerald Publishing 2021-11-01
Serie:Journal of International Economics and Management
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Accesso online:https://jiem.ftu.edu.vn/index.php/jiem/article/view/2
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