Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA

The study explores the relationship between gender diversity board (GDB) and earnings management (EM) with state-ownership (SOE) and firm growth as moderating factors. Based on the data of 404 Vietnamese listed firms in 2015-2019, the feasible generalized least squares (FGLS) method and further test...

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Bibliographic Details
Published in:Cogent business & management 2022-12, Vol.9 (1), p.1-26
Main Authors: Anh, Le Huu Tuan, Khuong, Nguyen Vinh
Format: Article
Language:English
Subjects:
accruals earnings management
Earnings management
Emerging markets
female directors
firm growth
fuzzy-set qualitative comparative analysis
real earnings management
Regression analysis
state-ownership
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