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Cao Thi Nhan Anh

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Open access Aug 2026

Effect of board characteristics on real and accrual-based earnings management: Evidence from Vietnamese listed non-financial firms

Type of the article: Research ArticleAbstractFinancial reporting quality is important for maintaining investor confidence, but earnings management remains a persistent concern in developing markets where corporate governance mechanisms are still being strengthened. Vietnam offers a suitable context for this issue becau...

Cao Thi Nhan Anh · 0 citations

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