Ownership Structure, Board Characteristics and Earnings Management in Vietnam
碩士 === 中國文化大學 === 全球商務碩士學位學程碩士班 === 104 === This study examines the effect of ownership structure and board characteristics on earnings management for Vietnamese listed firms during the period 2010-2014. Earnings management is measured by the absolute value of discretionary accruals that are estimat...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | en_US |
Published: |
2016
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Online Access: | http://ndltd.ncl.edu.tw/handle/32enk6 |