Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA

Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA

The study explores the relationship between gender diversity board (GDB) and earnings management (EM) with state-ownership (SOE) and firm growth as moderating factors. Based on the data of 404 Vietnamese listed firms in 2015–2019, the feasible generalized least squares (FGLS) method and further test...

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Bibliographic Details
Main Authors: Le Huu Tuan Anh, Nguyen Vinh Khuong
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Business & Management
Subjects:
female directors
fuzzy-set qualitative comparative analysis
accruals earnings management
real earnings management
state-ownership
firm growth
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2022.2101243

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2022.2101243

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