The impact of foreign ownership, corporate governance on earning management: Fuzzy-set qualitative comparative analysis
نویسندگان
چکیده
The study examines the effect of foreign ownership, corporate governance index on earning management in 169 listed companies Vietnam from 2016 to 2020. Fuzzy-set Qualitative Comparative Analysis (fsQCA) method is used test this relationship. analysis results show that negatively affects management. In particular, interaction between ownership and also has a negative research provides some implications help businesses control behavior provide accurate financial information stakeholders.
منابع مشابه
Fuzzy Set Qualitative Comparative Analysis
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ژورنال
عنوان ژورنال: Cogent Business & Management
سال: 2023
ISSN: ['2331-1975']
DOI: https://doi.org/10.1080/23311975.2023.2247869