The influence of audit quality on real earnings management: Do leverage and cash flow matter?
Purpose – This study examines how financial leverage and cash flow influence the relationship between audit quality and real earnings management. Design/methodology/approach – We analyze data from 499 non-financial firms listed on the Vietnam stock market between 2008 and 2023. The study uses the Ro...
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2025-05-01
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| Series: | Journal of Economics and Development |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/JED-05-2024-0190/full/pdf |
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