E-viri
Recenzirano
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Hieu, Pham Duc; Hai, Le Thi Thanh; Thuy, Lai Thi Thu; Lam, Nguyen Thi Hong; Ngoc, Hoang Thi Bich
Academy of Accounting and Financial Studies journal, 10/2019, Letnik: 23, Številka: 4Journal Article
Based on data from 1,281 observations on Vietnam's stock market in the period 20092015, the article clarified two fundamental issues by identifying the existence of earnings management of listed companies and analyzing the factors influencing earnings management such as business sectors, auditing firms, and debt-to-equity ratio. The findings of the article contributed to the limited research on earnings management on Vietnam's stock market in particular as well as on the disclosure of earnings information of Vietnam's enterprises in general.
