Quynh Lien Le; Nguyen Huu Anh - In: Cogent business & management 10 (2023) 1, pp. 1-19
ownership structure on earnings management in each case. The impact of a factor on upward and downward earnings management may … errors of unknown directions. Therefore, assessing the effects of board characteristics and ownership structure on earnings …This paper contributes to the literature by separately examining the impact of board characteristics and ownership …