Accounting Conservatism, CEO Attributes, and Earning Quality: New Insights From Vietnamese Non-financial Listed Firms

This study investigates the determinants of earning quality by using a sample of 354 non-financial listed firms on the Ho Chi Minh Stock Exchange (HOSE) from 2010 to 2023. We contribute to the existing literature by emphasizing the role of accounting conservatism and CEO characteristics on earnings...

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Bibliographic Details
Main Authors: Thy Le-Bao, Vy Nguyen-The-Hoang, Thao Tran-Thanh-Mai, Huyen Ho-Thi-My
Format: Article
Language:English
Published: SAGE Publishing 2025-07-01
Series:SAGE Open
Online Access:https://doi.org/10.1177/21582440251363004
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