Influence of the board of directors on discretionary accruals: Evidence from Vietnamese listed companies
In the trend of globalization, profit is always a concern for companies because the competition is increasingly fierce. With accounting tools and policies, managers of companies can perform profit management. The purpose of this paper is to test the influence of the board of directors on the discret...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
LLC "CPC "Business Perspectives"
2022-06-01
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| Series: | Problems and Perspectives in Management |
| Subjects: | |
| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/16597/PPM_2022_02_Thinh.pdf |