- Tytuł:
- The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam
- Autorzy:
-
Hong, Nguyen Thi Phuong
Loi, Tran Van - Powiązania:
- https://bibliotekanauki.pl/articles/1818335.pdf
- Data publikacji:
- 2020
- Wydawca:
- Uniwersytet Zielonogórski. Wydział Ekonomii i Zarządzania
- Tematy:
-
listed company
earnings management
related parties trading
modified Jones model
spółki giełdowe
zarządzanie zyskami
partner handlowy
model Jonesa - Opis:
- This study considers the impact of related parties’ trading (RPTs) on the listed company’s earnings management level (EM) in Vietnam’s securities market, of which EM is measured according to the modified Jones model by Dechow and Associates (1995). Through using 5 more control variables as public. How auditing firm, firm size, financial leverage, revenue growth and operating cash flow affect EM, The research results show that RPTs impact the same dimension on EM level. The study provides empirical evidence of the impact of RPTs on the EM level of companies listed on Vietnam’s securities market. Among its results to science is that it indicated with evidence, the higher the RPTs are, the greater its EM level becomes. We also identify practical contributions and limitations shown in the conclusion section.
- Źródło:
-
Management; 2020, 24, 2; 181-208
1429-9321
2299-193X - Pojawia się w:
- Management
- Dostawca treści:
- Biblioteka Nauki
Artykuł