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THE EFFECT OF EARNINGS MANAGEMENT AND OWNERSHIP STRUCTURE ON TAX AVOIDANCE: EVIDENCE FROM NON-FINANCIAL LISTED FIRMS IN VIET NAM

Le Bao Thy, Nguyen Le Minh Thu, Nguyen Tang Thien Thien

Ngày xuất bản: 2026

DOI: 10.61602/jdi.2026.91.09

Từ khóa: Audit quality; earnings management; foreign ownership; state ownership; tax avoidance.

Tóm tắt:

THE EFFECT OF EARNINGS MANAGEMENT AND OWNERSHIP STRUCTURE ON TAX AVOIDANCE: EVIDENCE FROM NON-FINANCIAL LISTED FIRMS IN VIET NAM