Board characteristics and earnings management in listed companies of Vietnam's stock market
This study examines the impact of the Board of directors, firm size, financial leverage and return on assets (ROA) on Accrual-based Earnings Management (QTLN). The results show that Board size, the proportion of Board financial expertise, and the proportion of female members of the B...
| Main Authors: | , |
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| Format: | Article |
| Language: | Vietnamese |
| Published: |
TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH
2020-08-01
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| Series: | Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh |
| Subjects: | |
| Online Access: | https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/656 |