The impact of board characteristics and ownership structure on earnings management: Evidence from a frontier market

The impact of board characteristics and ownership structure on earnings management: Evidence from a frontier market

AbstractThis paper contributes to the literature by separately examining the impact of board characteristics and ownership structure on upward and downward earnings management of non-financial firms listed on Hanoi Stock Exchange and Ho Chi Minh Stock Exchange. In our research, we conduct Pooled OLS...

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Bibliographic Details
Main Authors: Quynh Lien Le, Huu Anh Nguyen
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
Board characteristics
ownership structure
earnings management
frontier market
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2022.2159748

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