Impact of corporate governance on earnings management – Experimental evidence on listed commercial banks in Vietnam
Earnings management is the practice of adjusting accounting policies to change earnings. It affects the earnings of the banking industry, including listed commercial banks. It also reduces the trust of investors because the information provided is unreasonable for the bank system. Corporate governan...
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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2022-12-01
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| Series: | Banks and Bank Systems |
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| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/17556/BBS_2022_04_Tuan.pdf |