Hong Nguyen Thi Phuong ; Loi Tran Van
Stankiewicz, Janina - red. nacz. ; Preston, Peter- red. jęz. ; Zmyślony, Roman - red. statyst. ; Skalik, Jan - red. ; Moczulska, Marta - red. ; Adamczyk, Janusz- red.
This study considers the impact of related partie` trading (RPTs) on the listed company`s earnings management level (EM) in wietnam`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 Wietnam`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.
The periodical "Management" is aimedat publishing original, empirical and theoretical studies, short communications and preliminary reports on modern management. Emphasis is laid on investigations in strategic management. The journal also intends to give an insight into the computer-related aspects of management, integrated and manufacturing systems, information systems, robotics and other related fields.
Zielona Góra: Faculty of Economics and Management Press
Management, vol. 24, no 2 (2020)
Biblioteka Uniwersytetu Zielonogórskiego
Dec 6, 2022
Dec 6, 2022
|The impact of related parties? trading on the listed company`s earnings management - evidence in Vietnam||Dec 6, 2022|
Nguyen Thanh Liem Trinh Quoc Trung Nguyen Vinh Khuong Cao Thi Mien Thuy Stankiewicz, Janina - red. nacz. Preston, Peter- red. jęz. Zmyślony, Roman - red. statyst. Skalik, Jan - red. Moczulska, Marta - red. Adamczyk, Janusz- red.
Nga Le Thi Viet Lan Nguyen Thi Ngoc Yen Ly Lan Huy Dinh Tran Ngoc Thuy Do Minh Stankiewicz, Janina - red. nacz. Preston, Peter- red. jęz. Zmyślony, Roman - red. statyst. Skalik, Jan - red. Moczulska, Marta - red. Adamczyk, Janusz- red.