Huu Anh Nguyen; Quynh Lien Le; Vu Thi Kim Anh - In: Cogent business & management 8 (2021) 1, pp. 1-21
This paper examines the relationship between ownership structure and earnings management in Vietnam. The governance … structure of companies in Vietnam is characterized by the dominance of largest shareholders, who often makes significant … affects earnings management. Using the sample from 489 non-financial companies listed on the Vietnam stock market, we found …