The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam

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. H...

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Autors principals:	Hong Nguyen Thi Phuong, Van Loi Tran
Format:	Artigo
Idioma:	Inglês
Publicat:	Faculty of Law and Economic Sciences University of Zielona Góra 2020-12-01
Col·lecció:	Management
Matèries:	earnings management related parties trading modified jones model m4 m41 m48
Accés en línia:	http://www.degruyter.com/view/j/manment.2019.24.issue-2/manment-2019-0053/manment-2019-0053.xml?format=INT
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