Le, Quynh Lien; Nguyen, Huu Anh - In: Cogent Business & Management 10 (2023) 1, pp. 1-19
This 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,...