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 influences on direct or indirect management decisions....