Previous research on the effect of board characteristics mostly examines established firms.This raises the question of whether the findings from the board characteristics literature are applicable to rapidly growing enterprises, as their corporate governance landscape can be very different from...

This study delves into the intricate impact of board social networks and local economic development on abnormal earnings within the financial statements of listed companies in Vietnam. The unique focus lies in internal board linkages, differentiating it from external engagements with other...