Narrow search
Showing 1 - 3 of 3
Cover Image
Gender diversity and earnings management behaviours in an emerging market : a comparison between regression analysis and FSQCA
Le Huu Tuan Anh; Nguyen Vinh Khuong - In: Cogent business & management 9 (2022) 1, pp. 1-26
The study explores the relationship between gender diversity board (GDB) and earnings management (EM) with state-ownership (SOE) and firm growth as moderating factors. Based on the data of 404 Vietnamese listed firms in 2015-2019, the feasible generalized least squares (FGLS) method and further...
Persistent link: https://www.econbiz.de/10014433813
Cover Image
Accrual-based, real activities earnings management and corporate social responsibility : a virtuous circle? : emerging market evidence
Nguyen Vinh Khuong; Huynh Thi Ngoc Ly; Le Huu Tuan Anh - In: Cogent economics & finance 11 (2023) 1, pp. 1-28
The relationship between Earnings Management (EM) and Corporate Social Responsibilities (CSR) has raised a considerable number of attentions, especially, in financial and accounting field since they determine firms' performance as well as market positioning. On the contrary, in an emerging...
Persistent link: https://www.econbiz.de/10014500807
Cover Image
Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA
Anh, Le Huu Tuan; Khuong, Nguyen Vinh - In: Cogent Business & Management 9 (2022) 1, pp. 1-26
The study explores the relationship between gender diversity board (GDB) and earnings management (EM) with state-ownership (SOE) and firm growth as moderating factors. Based on the data of 404 Vietnamese listed firms in 2015-2019, the feasible generalized least squares (FGLS) method and further...
Persistent link: https://www.econbiz.de/10014505581