Tran Thi Thu; Yen Thi Hai Do; Kim Nhan Vo - In: Cogent business & management 10 (2023) 3, pp. 1-19
The study examines the effect of foreign ownership, corporate governance index on earning management in 169 listed companies in Vietnam from 2016 to 2020. Fuzzy-set Qualitative Comparative Analysis (fsQCA) method is used to test this relationship. The analysis results show that foreign...