Truthfulness in accounting creates a significant concern for academics, practitioners, regulators, and the press. This study investigates the influence of the Board of Directors (BOD) characteristics on the truthfulness of accounting reports. The research uses quantitative methods to test...

Vietnam has witnessed impressive economic growth in recent decades, but it continues to have a large share of its workers in the informal sector. The lack of a labor contract for workers in the informal economy excludes them from payroll financed mandatory social insurance (SI) coverage. Among...