Board characteristics and earnings management : evidence from the Vietnamese market
Year of publication: |
2022
|
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Authors: | Cho, Sangjun ; Chung, Chuneyoung |
Published in: |
Journal of risk and financial management : JRFM. - Basel : MDPI, ISSN 1911-8074, ZDB-ID 2739117-6. - Vol. 15.2022, 9, Art.-No. 395, p. 1-16
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Subject: | Vietnam | earnings management | discretionary accruals | ownership structure | sustainable board characteristics | Vorstand | Executive board | Bilanzpolitik | Accounting policy | Viet Nam | Corporate Governance | Corporate governance | Eigentümerstruktur | Ownership structure | Rückstellung | Accrual |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.3390/jrfm15090395 [DOI] hdl:10419/274916 [Handle] |
Source: | ECONIS - Online Catalogue of the ZBW |
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