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 … relationship. The analysis results show that foreign ownership, corporate governance index negatively affects earning management …. In particular, the interaction between foreign ownership and corporate governance index also has a negative effect on …