Efficiency of audit committee affecting on earnings management at listed companies in Viet Nam
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This study examines the effectiveness of some audit committee (AC) characteristics to monitor management behavior with the respect to their incentives to earnings management. Vietnamese listed companies for year 2015 to 2018 have been investigated to analyze the relationship between AC characteristics and earnings management (EM). The AC characteristics examined are AC independence, AC size, AC meeting and AC financial expertise.
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