Provincial corruption, corporate accrual quality, and corporate earnings manipulation: Evidence from an emerging country
Based on the unique setting of the administrative decentralization context and local corruption issues in Vietnam, this paper aims to provide empirical evidence of the impact of provincial corruption on corporate accrual quality (CAQ) and corporate earnings manipulation (CEM) from 2010 to 2022. I ap...
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2025-12-01
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| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2025.2482851 |
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