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The impact of board characteristics and ownership structure on earnings management: Evidence from a frontier market

This paper contributes to the literature by separately examining the impact of board characteristics and ownership structure on upward and downward earnings management of non-financial firms listed on Hanoi Stock Exchange and Ho Chi Minh Stock Exchange. In our research, we conduct Pooled OLS, Fixed...

Täydet tiedot

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Bibliografiset tiedot
Päätekijät: Quynh Lien Le, Huu Anh Nguyen
Aineistotyyppi: Artigo
Kieli:Inglês
Julkaistu: Taylor & Francis Group 2023-12-01
Sarja:Cogent Business & Management
Aiheet:
Linkit:https://www.tandfonline.com/doi/10.1080/23311975.2022.2159748
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