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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Principais autores:	Hong Nguyen Thi Phuong, Van Loi Tran
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Faculty of Law and Economic Sciences University of Zielona Góra 2020-12-01
Colecção:	Management
Assuntos:	earnings management related parties trading modified jones model m4 m41 m48
Acesso em linha:	http://www.degruyter.com/view/j/manment.2019.24.issue-2/manment-2019-0053/manment-2019-0053.xml?format=INT
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