Tran, Thu Thi; Do, Yen Thi Hai; Vo, Nhan Kim - 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 …