Ảnh hưởng của đặc điểm hội đồng quản trị đến hành vi quản trị lợi nhuận của các công ty gia đình niêm yết trên thị trường chứng khoán Việt Nam trước và trong đại dịch COVID-19

Abdullah, S. N., & Ismail, K. N. I. K. (2016). Women directors, family ownership and earnings management in Malaysia. Asian Review of Accounting, 24(4), 525–550.

Aifuwa, H. O., & Embele, K. (2019). Board characteristics and financial reporting. Journal of Accounting and Financial Management, 5(1), 30–44.

Al Azeez, H. A. R., Sukoharsono, E. G., & Andayani, W. (2019). The impact of board characteristics on earnings management in the international oil and gas corporations. Academy of Accounting and Financial Studies Journal, 23(1), 1–26.

Ali, A., Chen, T.-Y., & Radhakrishnan, S. (2007). Corporate disclosures by family firms. Journal of Accounting and Economics, 44(1-2), 238–286.

Amore, M. D., Miller, D., Le Breton-Miller, I., & Corbetta, G. (2017). For love and money: Marital leadership in family firms. Journal of Corporate Finance, 46, 461–476.

Amore, M. D., Pelucco, V., & Quarato, F. (2022). Family ownership during the COVID-19 pandemic. Journal of Banking & Finance, 135, 106385.

Anderson, R. C., & Reeb, D. M. (2003). Founding-family ownership, corporate diversification, and firm leverage. The Journal of Law and Economics, 46(2), 653–684.

Binashour, I., Albairaq, A., Sulaiman, A., Hayek, E., & Hazarika, A. (2021). The impact of board of director characteristics on earning management in the real estate companies listed United Arab Emirates. Academy of Accounting and Financial Studies Journal, 12(1), 1–12.

Chen, X., Cheng, Q., & Wang, X. (2015). Does increased board independence reduce earnings management? Evidence from recent regulatory reforms. Review of Accounting Studies, 20,

899–933.

Chi, C. W., Hung, K., Cheng, H. W., & Lieu, P. T. (2015). Family firms and earnings management in Taiwan: Influence of corporate governance. International Review of Economics & Finance, 36, 88–98.

Chính phủ. (2012). Nghị định 17/2012/NĐ-CP Quy định chi tiết và hướng dẫn thi hành một số điều của Luật kiểm toán độc lập, ban hành ngày 13/03/2012. Truy cập từ https://thuvienphapluat.vn/van-ban/Ke-toan-Kiem-toan/Nghi-dinh-17-2012-ND-CP-huong-dan-Luat-kiem-toan-doc-lap-136038.aspx

Choo, F., & Tan, K. (2007). An “American Dream” theory of corporate executive Fraud. Accounting Forum, 31(2), 203–215.

Chua, J. H., Chrisman, J. J., & Sharma, P. (1999). Defining the family business by behavior. Entrepreneurship Theory and Practice, 23(4), 19–39.

D’Angelo, A., Majocchi, A., & Buck, T. (2016). External managers, family ownership and the scope of SME internationalization. Journal of World Business, 51(4), 534–547.

Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Davis, Schoorman, and Donaldson Reply: The Distinctiveness of Agency Theory and Stewardship Theory. The Academy of Management Review, 22(3), 611–613.

Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting Review, 193–225.

Osma, B. G. (2008). Board independence and real earnings management: The case of R&D expenditure. Corporate Governance: An International Review, 16(2), 116–131.

Goel, S., & Kapoor, N. (2022). Is earnings management related to board independence and gender diversity? Sector-wise evidence from India. International Journal of Disclosure and Governance, 19(4), 363–373.

Gomariz, M. F. C., & Ballesta, J. P. S. (2014). Financial reporting quality, debt maturity and investment efficiency. Journal of Banking & Finance, 40, 494–506.

Gulzar, M. A. (2011). Corporate governance characteristics and earnings management: Empirical evidence from Chinese listed firms. International Journal of Accounting and Financial Reporting, 1(1), 133–151.

Hair, J., Joe F, Sarstedt, M., Matthews, L. M., & Ringle, C. M. (2016). Identifying and treating unobserved heterogeneity with FIMIX-PLS: Part I–method. European Business Review, 28(1), 63–76.

Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting horizons, 13(4), 365–383.

Jaggi, B., Leung, S., & Gul, F. (2009). Family control, board independence and earnings management: Evidence based on Hong Kong firms. Journal of Accounting and Public policy, 28(4), 281–300.

Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193–228.

Kang, S.-A., & Kim, Y.-S. (2012). Effect of corporate governance on real activity-based earnings management: Evidence from Korea. Journal of Business Economics and Management, 13(1),

29–52.

Kasznik, R. (1999). On the association between voluntary disclosure and earnings management. Journal of Accounting Research, 37(1), 57–81.

Kothari, S. P., Shu, S., & Wysocki, P. D. (2009). Do managers withhold bad news? Journal of Accounting Research, 47(1), 241–276.

Kumala, R., & Siregar, S. V. (2021). Corporate social responsibility, family ownership and earnings management: The case of Indonesia. Social Responsibility Journal, 17(1), 69–86.

Mansor, N., Che-Ahmad, A., Ahmad-Zaluki, N. A., & Osman, A. (2013). Corporate governance and earnings management: A study on the Malaysian family and non-family owned PLCs. Procedia Economics and Finance, 7, 221–229.

Miller, P. B. (2002). Quality financial reporting. Journal of Accountancy, 193(4), 70–74.

Ngô Hoàng Điệp. (2019). Các nhân tố tác động đến hành vi quản trị lợi nhuận của người quản lý tại các công ty niêm yết trên thị trường chứng khoán Việt Nam [Luận án tiến sĩ, Trường Đại học Kinh tế TP. Hồ Chí Minh]. Truy cập từ https://digital.lib.ueh.edu.vn/handle/UEH/58857

Park, Y. W., & Shin, H. H. (2004). Board composition and earnings management in Canada. Journal of Corporate Finance, 10(3), 431–457.

Rannen, J., & Yaari, V. (2008). Earnings Management: Emerging Insights in Theory, Practice and Research. New York: Springer.

Schipper, K. (1989). Earnings management. Accounting Horizons, 3(4), 91–102.

Scott, R. W. (2003). Financial Accounting Theory, 2003. Canada: Perntice-Hall.

Shahwan, Y., & Almubaydeen, T. H. (2020). Effects of board size, board composition and dividend policy on real earnings management in the Jordanian listed industrial firms. International Journal of Financial Research, 11(4), 195–202.

Shahzad, F., Rehman, I. U., Colombage, S., & Nawaz, F. (2019). Financial reporting quality, family ownership, and investment efficiency: An empirical investigation. Managerial Finance, 45(4), 513–535.

Sial, M. S., Chunmei, Z., & Khuong, N. V. (2019). Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms? International Journal of Accounting & Information Management, 27(3), 442–460.

Villalonga, B., & Amit, R. (2006). How do family ownership, control and management affect firm value? Journal of Financial Economics, 80(2), 385–417.

Mohammad, W. M. W., Wasiuzzaman, S., & Salleh, N. M. Z. N. (2016). Board and audit committee effectiveness, ethnic diversification and earnings management: A study of the Malaysian manufacturing sector. Corporate Governance, 16(4), 726–746.

Xie, B., Davidson III, W. N., & DaDalt, P. J. (2003). Earnings management and corporate governance: The role of the board and the audit committee. Journal of Corporate Finance, 9(3), 295–316.