Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA
LHT Anh, NV Khuong - Cogent Business & Management, 2022 - Taylor & Francis
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 …
management (EM) with state-ownership (SOE) and firm growth as moderating factors. Based …
Intellectual capital and investment efficiency: The mediating role of strategic management accounting practices
TH Thien, NX Hung - Cogent Business & Management, 2023 - Taylor & Francis
This study investigates the mediating effect of strategic management accounting (SMA)
practices on the relationship between intellectual capital (IC) and investment efficiency (IE) …
practices on the relationship between intellectual capital (IC) and investment efficiency (IE) …
Effect of Board and Audit Committee Attributes on Earnings Management: Evidence from Listed Non-Financial Firms in Nigeria: Audit Committee, Board Expertise …
OO Obeitoh, A Yunusa… - FUDMA Journal of …, 2023 - fujafr.fudutsinma.edu.ng
This study examines the effect of board and audit committee attributes on earnings
management. The study adopts purposive sampling technique. The study carries out robust …
management. The study adopts purposive sampling technique. The study carries out robust …
Impact of debt and taxes on earnings persistence of Portuguese SMEs
Purpose We analyze how debt burden and income taxes affect the earnings quality of
Portuguese SMEs, using earnings persistence as a proxy for earnings quality. More …
Portuguese SMEs, using earnings persistence as a proxy for earnings quality. More …
Cumulative effect, targeted poverty alleviation, and firm value: Evidence from China
L ** economy, with the main focus on …
The effect of real earnings management on earnings persistence and informativeness before and during COVID‐19
This study examines the effect of real earnings management (REM) on earnings persistence
and informativeness and also considered in the context of the COVID‐19 pandemic. REM is …
and informativeness and also considered in the context of the COVID‐19 pandemic. REM is …
Does corporate governance reduce audit report lag?
NV Khuong, VTT Tai, NTP Thao… - International …, 2023 - inderscienceonline.com
This study is to investigate the association between corporate governance and audit report
lag as well as the extent of the influence of corporate governance on the audit report lag of …
lag as well as the extent of the influence of corporate governance on the audit report lag of …
[PDF][PDF] Corporate Governance and Audit Quality: The Moderating Role of Ownership Concentration Roles.
NV Khuong, NT Liem, BTN Dung - Management & Accounting …, 2022 - researchgate.net
The purpose of this study was to examine the relationship between corporate governance
(CG) and audit quality (AQ), and the moderating effect of ownership concentration (OC) for …
(CG) and audit quality (AQ), and the moderating effect of ownership concentration (OC) for …
Does Ownership Structure and Financial Health Affect Firm's Earnings Quality? Evidence from Emerging Economy
A Abbas, A Saeed - Bulletin of Business and Economics (BBE), 2023 - bbejournal.com
Earnings quality is a demanding attribute of firm and is valued by investors in resource
allocation decisions. High earnings quality firms create value for stakeholders and poor …
allocation decisions. High earnings quality firms create value for stakeholders and poor …