Đặc điểm hội đồng quản trị và hành vi quản trị lợi nhuận của các công ty niêm yết trên thị trường chứng khoán Việt Nam

Abbadi, Sinan S., Qutaiba F. Hijazi, and Ayat S. Al-Rahahleh (2016). Corporate Governance Quality and Earnings Management: Evidence from Jordan. Accounting, Australasian, and Finance Journal, 10(2), 54–75.

Abdul Rahman, R., and Ali, F. H. (2006). Board, Audit Committee, Culture and Earnings Management. Managerial Auditing Journal, 21(7), 783-804.

Ayemere, Ibadin L., and Afensimi Elijah (2015). Audit Committee Attributes and Earnings Management: Evidence from Nigeria. International Journal of Business and Social Research, 5(4), 14–23.

Bini, L., Giunta, F., & Dainelli, F. (2010). Signalling Theory and Voluntary Disclosure to the Financial Market - Evidence from the Profitability Indicators Published in the Annual Report. SSRN Electronic Journal, 1–28.

Case, T., & Firms, O. F. (2015). Corporate Disclosure, Ownership Structure And Earnings Management: The Case Of French-Listed Firms. The Journal of Applied Business Research, 31(4), 1493–1504.

Christopher F, Baum. (2006). An Introduction to Modern Econometrics Using Stata".

Cohen, J., Krishnamoorthy, G., & Wright, A. M. (2002). Corporate Governance and the Audit Process. Contemporary Accounting Research, 19(4), 573–594.

Gonzalez, J. A. S., & Garcia-Meca, E. (2014). Does Corporate Governance Influence Earnings Management in Latin American Markets? Journal of Business Ethic, 121(3), 419–440.

Gulzar, M. A., & Zongjun, W. (2011). Corporate Governance Characteristics and Earnings Management: Empirical Evidence from Chinese Listed Firms. International Journal of Accounting and Financial Reporting, 1(1), 133.

Iraya, C., Mwangi, M., Munchoki, G.W. (2015). The effect of corporate governance practices on earnings management of companies listed at the nairobi securities exchange. European Scientific Journal, 11(1), 169-178.

Jaggi, B., Leung, S., & Gul, F. (2009). Article In Press J . Account . Public Policy Family control , board independence and earnings management: Evidence based on Hong Kong firms. Journal of Accounting and Public policy.

Kouki, M. Elkhaldi, A. Atri, H. Souid, S. (2011). Does Corporate Governance Constrain Earnings Management? Evidence from U.S. Firms. European Journal of Economics, Finance and Administrative Sciences, 35, 58-71

Klein, L. S., O’Brien, T. J., & Peters, S. R. (2002). Debt vs. Equity and Asymmetric Information: A Review. The Financial Review, 37(3), 317–349.

Kothari, S.P., Lcone, A.J., and Wasley, C.E. (2005). Performance-Matched Discretionary Accruals. Journal of Accounting and Economics, 39, 163-197.

Kyaw, K., Olugbode, M., & Petracci, B. (2015). Does gender diverse board mean less earnings management? Finance Research Letters, 14, 135–141.

Lester, R. H., Certo, S. T., Dalton, C. M., Dalton, D. R., & Cannella, A. A. (2006). Initial Public Offering Investor Valuations: An Examination of Top Management Team Prestige and Environmental Uncertainty. Journal of

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Liu, Jo-Lan, and Ching-Chieh Tsai. (2015). Board Member Characteristics and Ownership Structure Impacts on Real Earnings Management. Accounting and Finance Research, 4(4).

Machuga, S. and Teitel, K. (2007). The Effects of the Mexican Corporate Governance Code on Quality of Earnings and its Components. Journal of International Accounting Research, 6, 37-55

Mattingly, J. E., Harrast, S. a., & Olsen, L. (2009). Governance implications of the effects of stakeholder management on financial reporting. Corporate Governance: The International Journal of Business in Society, 9(3), 271–282.

Metawee, A. (2013). The relationship between characteristics of audit committee, board of directors and level of earning management, Evidence from Egypt, Journal of International Business and Finance, Plymouth Business School, UK, January.

Moradi, M., Salehi, M., Javad, S., Bighi, H., & Najari, M. (2012). A Study of Relationship between Board Characteristics and Earning Management: Iranian Scenario. Universal Journal of Management and Social Sciences, 2(3), 12–29.

Nugroho, B. Y., & Eko, U. (2012). Board Characteristics and Earning Management. Bisnis & Birokrasi Journal, 18(1)

Park, Y.W., and Shin, H.H. (2004). Board Composition and Earnings Management in Canada. Journal of Corporate Finance, 10(3), 431-457.

Patrick, E. A., Paulinus, E. C., & Nympha, A. N. (2015). The Influence of Corporate Governance on Earnings Management Practices: A Study of Some Selected Quoted Companies in Nigeria. American Journal of Economics, Finance and Management, 1(5), 482-493.

Peasnell, K.V., Pope, P.F., and Young, S. (2005). Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? Journal of Business Finance and Accounting, 32, 1131-1346.

Rajpal, H. (2012). Independent Directors and Earnings Management: Evidence from India. International Journal of Accounting and Financial Management Research, 2(4), 9-24.

Roodposhti, F. R., & Chashmi, S. A. N. (2010). The Effect of Board Composition and Ownership Concentration on Earnings Management : Evidence from IRAN. International Journal of Social, Behavioral, Educational, Economic and Management Engineering, 4(6), 673–679.

Sarkar, J., Sarkar, S. and Sen, K. (2008). Board of directors and opportunistic earnings management: evidence from India. Journal of Accounting, Auditing & Finance, 23(4), 517-42.

Services, P. (2011). The Impact of Corporate Board Meetings on Corporate Performance in South Africa. African Review of Economics and Finance, 2(2), 83–103.

Shu, P.-G., & Chiang, S.-J. (2014). Firm size, timing, and earnings management of seasoned equity offerings. International Review of Economics & Finance, 29, 177–194.

Soliman, M. M., &Ragab, A. A. (2014). Audit Committee Effectiveness, Audit Quality and Earnings Management: An Empirical Study of the Listed Companies in Egypt. Research Journal of Finance and Accounting, 5(2), 155-166.

Song, F., Yuan, P., & Gao, F. (2006). Does large state shareholder affect the governance of Chinese board of directors? Working paper, Tsinghua University (In Chinese.)

Srinidhi, B., Gul, F.A., & Tsu, J. (2011). Female directors and earnings quality. Contemporary Accounting Research, 28(5), 1610–1644.

Swastika, D. L. T. (2013). Corporate governance, firm size, and earning management: Evidence in Indonesia stock exchange. Journal of Economics and Finance (IOSR-JEF), 10(4), 77-82.

Thiruvadi, S., Huang, H. (2011). Audit committee gender differences and earnings management. Gender in Management: An International Journal, 26, 483– 498.

Tian, J.J, and Lau, C.-M. (2001). Board composition, leadership structure and performance in Chinese shareholding companies. Asia Pacific Journal of Management, 18(2), 245.

Xie, B., Davidson, 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.

Yu, F. (2008). Analyst coverage and earnings management. Journal of Financial Economics, 88(2), 245–271.

Zelechowski. D. D., & Bilimoria, D. (2004). Characteristics of Women and Men Corporate Inside Directors in the US. Corporate Governance: An International Review, 12(3), 337–342.

Wang, L. and Yung, K. (2011). Do state enterprises manage earnings more than privately owned firms? The case of China. Journal of Business Finance & Accounting 38(7/8), 794–812.

Wang, B. and Liang, X. (2008). Corporate governance, financial condition and disclosure quality: Evidence from the Shenzhen Stock Exchange (Chinese Version). Chinese Accounting Research, 3, 31-38.

Waweru, Nelson M.; Riro, George K. (2013). Corporate Governance, Firm Characteristics and Earnings Management in an Emerging Economy. Journal of Applied Management Accounting Research, 11(1), 43.

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