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Earnings management and accounting performance of new firms listings: evidence from the Vietnamese stock market

The purpose of this article is to investigate the phenomenon of earnings management and its impact on accounting performance at the time of the listing event. The analysis is based on a sample of 189 firms listing their securities on the Ho Chi Minh, Vietnam stock exchange for the period of 2009 to...

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Váldodahkkit: Anh Huu Nguyen, Chi Thi Duong
Materiálatiipa: Artigo
Giella:Inglês
Almmustuhtton: Taylor & Francis Group 2022-12-01
Ráidu:Cogent Business & Management
Fáttát:
Liŋkkat:https://www.tandfonline.com/doi/10.1080/23311975.2022.2060163
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