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<dc:title xml:lang="pl"><![CDATA[Is short term debt maturity linked to real earning management]]></dc:title>
<dc:creator><![CDATA[Nguyen Thanh Liem]]></dc:creator>
<dc:creator><![CDATA[Trinh Quoc Trung]]></dc:creator>
<dc:creator><![CDATA[Nguyen Vinh Khuong]]></dc:creator>
<dc:creator><![CDATA[Cao Thi Mien Thuy]]></dc:creator>
<dc:subject xml:lang="pl"><![CDATA[real earnings management]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[debt maturity]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[short-term load]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[information asymmetry]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[zarządzanie realnymi zarobkami]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[zapadalność długu]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[kredyt krótkoterminowy]]></dc:subject>
<dc:description xml:lang="pl"><![CDATA[This paper explores the association between the maturity of short term debt and real earnings management in the context of an emerging market. We use a panel dataset of listed firms in Vietnam over the period from 2009 to 2017 and employ conventional methods for panel data analysis.]]></dc:description>
<dc:description xml:lang="pl"><![CDATA[Our work contributes by documenting a non-linear relationship between short-term debt maturity and manipulation of earnings. In particular, businesses prefer to refrain from manipulating earnings at low short-term debt maturity levels but are likely to manage them at higher short-term debt maturity levels. Under a battery of robustness evaluations, this result remains unchanged.]]></dc:description>
<dc:description xml:lang="pl"><![CDATA[This means that investors/lenders of firms should be vigilant with the information recorded on financial statements because managers can manage corporate earnings, especially at high short-term debt levels.]]></dc:description>
<dc:publisher><![CDATA[Zielona Góra: Faculty of Economics and Management Press]]></dc:publisher>
<dc:contributor><![CDATA[Stankiewicz, Janina - red. nacz.]]></dc:contributor>
<dc:contributor><![CDATA[Preston, Peter- red. jęz.]]></dc:contributor>
<dc:contributor><![CDATA[Zmyślony, Roman - red. statyst.]]></dc:contributor>
<dc:contributor><![CDATA[Skalik, Jan - red.]]></dc:contributor>
<dc:contributor><![CDATA[Moczulska, Marta - red.]]></dc:contributor>
<dc:contributor><![CDATA[Adamczyk, Janusz- red.]]></dc:contributor>
<dc:date><![CDATA[2022]]></dc:date>
<dc:type xml:lang="pl"><![CDATA[artykuł]]></dc:type>
<dc:format xml:lang="pl"><![CDATA[application/pdf]]></dc:format>
<dc:identifier><![CDATA[http://www.zbc.uz.zgora.pl/repozytorium/Content/66697/10.2478_manment-2019-0090.pdf]]></dc:identifier>
<dc:identifier><![CDATA[https://zbc.uz.zgora.pl/repozytorium/dlibra/publication/73715/edition/66697/content]]></dc:identifier>
<dc:identifier><![CDATA[oai:zbc.uz.zgora.pl:66697]]></dc:identifier>
<dc:source xml:lang="pl"><![CDATA[Management, vol. 26, no 1 (2022)]]></dc:source>
<dc:language><![CDATA[eng]]></dc:language>
<dc:relation><![CDATA[oai:zbc.uz.zgora.pl:publication:73715]]></dc:relation>
<dc:rights xml:lang="pl"><![CDATA[Biblioteka Uniwersytetu Zielonogórskiego]]></dc:rights>
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