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Impacts of Sales Expense and Administrative Cost Stickiness on Earnings Management – Empirical Evidence from Vietnam

This study aims to examine effects of sales cost stickiness and administrative cost stickiness on earnings management level. Next, the authors explore whether financial leverage, company size audit firm type and operating cash flow affect the earnings management level of Vietnamese stock exchanges l...

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Bibliografski detalji
Glavni autori: Hong Nguyen Thi Phuong, Thao Nguyen Thi Vo
Format: Artigo
Jezik:Inglês
Izdano: Faculty of Law and Economic Sciences University of Zielona Góra 2021-12-01
Serija:Management
Teme:
Online pristup:https://doi.org/10.2478/manment-2019-0080
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