Ownership structure and earnings management: Empirical evidence from Vietnam

This paper examines the relationship between ownership structure and earnings management in Vietnam. The governance structure of companies in Vietnam is characterized by the dominance of largest shareholders, who often makes significant influences on direct or indirect management decisions. Existing...

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Auteurs principaux: Huu Anh Nguyen, Quynh Lien Le, Thi Kim Anh Vu
Format: article
Langue:EN
Publié: Taylor & Francis Group 2021
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Accès en ligne:https://doaj.org/article/4b70c3ea959b403a9d91aa5f48da5122
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